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    <title>2022 (7) TMI 138 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the buyer&#039;s premises could not be considered the &quot;place of removal&quot; for excise duty purposes. Therefore, the inclusion of freight charges in the assessable value of goods was deemed incorrect. The appeal was allowed, and the demand for duty, interest, and penalty was set aside.</description>
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