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2013 (12) TMI 984 - AT - Central ExciseFreight charges incurred to be added in the assessable value or not - Supply of the goods to their customers – Held that:- Following BIRLA CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-II [2001 (4) TMI 330 - CEGAT, KOLKATA ] - it was immaterial that the customers bore the freight cost in some cases and assessee in other cases on recovery basis from the customers - That in either case if the declared price is inclusive or freight, equalized amount was deductible - There is no dispute that the charges relate to transportation cost alone from the factory to the consignee end and that the same were recovered - given the same merely its separate non-mention is no legal ground to include the same in assessable value and demand duty - the duty is not recoverable. There is no dispute that the appellant has actually incurred the freight expenses - Merely because the same were shown as ‘handling charges’ in the ledger, is no ground to deny the deduction of the same - the non-mentioning of separate freight expenses in the invoices would not result in denial of deduction of the same in as much as the clearances was destination based and there is no dispute about the fact that appellant have actually incurred such freight charges – Decided against Revenue.
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