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    <title>2018 (4) TMI 1302 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeal filed by the Department regarding the inclusion of transport charges in the value of products for excise duty purposes. It was held that as the place of removal and conversion charges were fixed on an ex-factory basis, any additional transportation costs should not be part of the assessable value of the goods. The Tribunal emphasized that mandatory testing costs should not inflate the transaction value, citing relevant case law. The decision was in line with previous rulings and the impugned order was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359191</link>
      <description>The Tribunal dismissed the appeal filed by the Department regarding the inclusion of transport charges in the value of products for excise duty purposes. It was held that as the place of removal and conversion charges were fixed on an ex-factory basis, any additional transportation costs should not be part of the assessable value of the goods. The Tribunal emphasized that mandatory testing costs should not inflate the transaction value, citing relevant case law. The decision was in line with previous rulings and the impugned order was upheld.</description>
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