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2013 (10) TMI 1047 - BOMBAY HIGH COURTValuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Whether freight charges which are shown separately in the invoices and reimbursed by the Customer are to be included in the assessable value of the goods or not – Held that:- Following Commissioner of Central Excise v/s. Bharat Conductors [2009 (11) TMI 711 - CESTAT NEW DELHI ] - the Commissioner(Appeals) allowed the assessee's appeal and held that where the goods are sold at the factory gate and the freight is incurred for carriage of the goods, which is subsequently reimbursed by the customer under a separate contract is not includable in the assessable value of the goods sold by the assessee to its customers. The order holds that as the freight is included in the value of goods for payment of VAT, it must be included also for arriving at the value of the goods for purposes of the Act is not appropriate - Both the levies are different and the assessable value for purpose of excise must be only in terms of the Act alone and not on the basis of VAT Act - The regime under the Act is transaction value and each transaction is to be separately assessed depending upon the terms of the contract and the time the ownership in goods is passed - the Tribunal ought to have heard the appellant without insisting on any pre-deposit of duty - the order modified and the requirement to pre-deposit deleted - The Tribunal is directed to hear the appellant's appeal on merits without insisting on any pre-deposit – stay granted.
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