2013 (11) TMI 1162

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....aghavan, Advocate For the Respondent: Shri N. Jagdish, Superintendent (AR) ORDER Per: D. N. Panda; Both sides have been heard extensively. The short question in this appeal is whether the transaction value should include transport charges incurred in connection with the sale of the finished goods by the appellant to the customers and delivered at the place of the buyer. It is specifica....