2013 (12) TMI 683

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..... rate Meters Ltd. [2009 (3) TMI 1 - SUPREME COURT ] – The freight charges are not part of assessable value of the goods – Assessee contended that the transportation of the goods to the place of their customer is not a condition for sale - It is in some cases where the customer making a request for delivery, the appellants arranged transport and recovered transportation charges as agreed by the cust .....

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..... Ltd. reported in 2009 (235) ELT 581 (SC). 3. As the issue is settled by the decision of the Hon'ble Supreme Court, the appeal is being taken up with consent of both sides, after waiving pre-deposit of the dues. 4. The appellants are engaged in the manufacture of hydrogen peroxide and clearing the same on payment of appropriate duty as per the provisions of Section 4 of the Central Excise Act. .....

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