2009 (7) TMI 1127

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..... w, we waive predeposit of duty of Rs. 12,322/- confirmed by inclusion of freight and insurance charges in the assessable value of the goods cleared by the appellants herein and proceed to hear the appeal itself at this stage as the issue is settled in favour of the assessees by the case of CCE, Hyderabad v. Koya Co. Construction Pvt. Ltd. - 2009 (236) E.L.T. 316 (Tri.-Bang.). 2. The case of th .....

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..... Koya Co. Construction Pvt. Ltd. (supra) was rendered prior to the amendment of Rule 6(3) of CCR, 2004, wherein the Tribunal uphold the Commissioner s order holding that (i) cost of transportation, (ii) laying, (iii) jointing, (iv) testing and (v) commissioning could not be considered to be elements of the price of goods at the factory gate and rejecting the department s contention that the asses .....

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