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2013 (6) TMI 449 - AT - Central ExciseValuation - inclusion of freight - transportation of explosives - assessee was issuing separate commercial invoices charging for the freight of the goods from place of removal to the place of delivery and also for the return charges of the special vehicle from the place of delivery to the place of removal. - Held that:- It is already decided by the Apex Court in the case of Escorts JCB (2002 (10) TMI 96 - SUPREME COURT OF INDIA) that in this type of situation the place of removal is the factory gate or depot and not the place of delivery to the buyer. The issue that cost of transportation from place of removal to the place of delivery will not form part of assessable value is also decided in the said case and many other decisions. - Decided in favor of assessee.
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