Excise Duty Exclusion: Transport Costs Not Included if Charged Separately in Invoices for Excisable Goods.

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Full Text of the Document

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....Valuation - place of removal and place of delivery - the cost of transportation from the place of removal upto the place of delivery of excisable goods is excluded from the computation of excise duty provided it is charged to the buyers and separately shown in the invoices.....