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2010 (8) TMI 790 - AT - Central ExciseValuation - freight - the freight collected from the dealer turned out to be more than the actual cost of transportation incurred by the assessee, that is the amount paid to the transporter - includibility - claim of appellant is that what was collected by them from the dealers in excess of the actual cost of transportation was only a profit on transportation and hence the same was not liable to be included in the assessable value of the goods u/s 4 of the Act - Held that: - the place of delivery is the factory gate and, even according to the Revenue, the cost of transportation from the factory gate to the buyers’ premises is liable to be excluded from the assessable value of the goods. The rule does not provide for inclusion of any excess freight in the assessable value in the circumstances specified under Section 4(1)(a) of the Act. We do not think that the proposal to include the excess freight in the assessable value is corollary to exclusion of the actual cost of transportation from the assessable value. The excess freight collected from the dealers was only a profit on transportation and not an “additional consideration” within the meaning of this expression used in Rule 6, nor an “additional amount” within the meaning of the definition of “transaction value” under Section 4(3)(d) of the Act Appeal allowed - decided in favor of appellant.
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