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2023 (11) TMI 1253 - CESTAT KOLKATAValuation - non-inclusion of freight charges collected from their buyers in the assessable value - HELD THAT:- The issue is squarely covered by the judgment of Hon’ble Supreme Court in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [2015 (10) TMI 613 - SUPREME COURT] wherein it has been held It is clear, therefore, that on and after 14-5-2003, the position as it obtained from 28-9-1996 to 1-7-2000 has now been reinstated. Rule 5 as substituted in 2003 also confirms the position that the cost of transportation from the place of removal to the place of delivery is to be excluded, save and except in a case where the factory is not the place of removal. The impugned order is set aside - appeal allowed.
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