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2014 (4) TMI 606 - AT - Central ExciseValuation of goods - Inclusion of dharmada charges, transit insurance charges and freight charges - Held that:- appellant s sales were at the factory gate and during the period upto 30/6/2000, the assessable value was the normal price at the time and place of removal and during the period from 01/7/2000, the assessable value is the transaction value at the time and place of removal and since the place of removal undisputedly is the factory gate, the amounts being charged for freight and insurance would not be includible in the assessable value of the goods. Moreover, when the freight and insurance were being charged separately under debit notes which are like invoices, it cannot be said that the freight and insurance charges were not being separately charged. Therefore, the impugned order upholding the Central Excise duty demand on the freight and insurance charges is not sustainable and has to be set aside. However, dharmada charges are includible in the assessable value and as such there is no infirmity in the order of Commissioner (Appeals) on this point. - Decision in the cae of CCE vs. Panchmukhi Engg. Works [2002 (11) TMI 122 - SUPREME COURT OF INDIA] followed - Decided partly in favour of assessee.
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