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2012 (11) TMI 557 - AT - Central ExciseEnhancement of assessable value on the ground that the contract price of transformers manufactured is on F.O.R destination basis therefore the freight is a part of transaction value - Held that:- Purchase order clearly shows ex-factory price - customers will pay certain amount towards freight and the respondents were showing the said freight amount in the invoices and also recovered the same from the customers as per the agreement irrespective of actual transportation charges incurred by the respondents - place of removal in the instant case is factory though the place of delivery is the stores of the Electricity Board and, therefore, the cost of transportation from the place of removal to the place of delivery cannot be included in the assessable value of the goods – in favor of assessee
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