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2010 (7) TMI 699 - CESTAT, NEW DELHIDeduction from the assessable value - Exclusion freight expenses from the place of removal to the place of delivery - Rule 5 of the Central Excise Valuation Rules, 2000 - Held that:- assessee failed to provide the details viz. purchase orders and copy of GIR to verify the claim - Rule 5 of Central Excise Valuation Rules what is permissible for deduction for determining the assessable value is the actual amount of freight from the place of removal to the place of delivery and not any amount arbitrarily claimed to be the freight expenses. - decided against the assessee. Invoice price / transaction value inclusive of freight - equalized freight - appellant's invoices do not mention the freight expenses separately and the appellant claims that the invoice price includes the freight charged on equalized basis from place of removal to the place of delivery, the burden of proving that the invoice price includes the freight expenses and its quantum would be on the appellant, but in this case no evidence in support of this claim of the appellant has been produced by them. - Claim of deduction of freight rejected. Deduction of courier charges - Held that: the courier charges for sending the invoice and bank documents cannot be said to be the charges by the reason of or in connection with the sale of the goods and hence the Commissioner (Appeals)'s order disallowing their exclusion from the assessable value is not correct and is liable to be set aside - Claim of deduction of courier charges allowed.
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