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2013 (12) TMI 571 - CESTAT NEW DELHIAddition of Cost of Freight in the assessable value – Supply of goods made to electricity board – Held that:- Following CCE v. Accurate Meters Ltd. [2009 (3) TMI 1 - SUPREME COURT] -Transport contract does not appear to be based on distance and rate for payment of freight on actual basis, these payments were not required to be supported by any documentary evidence as per contract - Value of electricity meter was fixed at the factory gate and certain insurance charges were stipulated and freight charged on overall basis but not on actual basis - Separate transport contract not being on actual basis, respondent was to transport the goods at an agreed rate to electricity board - Once there were two contracts distinctly executed and known to both sides, it cannot be said that price of goods sold is to be enhanced taking freight into consideration The peculiar feature of the contract was not considered and the conclusion arrived that the freight shall not form part of the assessable value – Decided against Revenue.
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