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2013 (12) TMI 106 - AT - Central ExciseInclusion of Assessable value u/s 4 of Central Excise Act, 1944 - Additional income recovered as freight/unloading and carting charges over and above the transaction value – Held that:- Following CCE, Nagpur v. Ram Krishna Electricals Pvt. Ltd. [2011 (7) TMI 976 - CESTAT, MUMBAI] - During transportation of goods from the factory gate to the destination there can be certain charges incurred far handling of finished goods which the appellant has recovered only as cost of transportation - There is no evidence on record to show unloading expenses, cartage etc are not borne by the transporter - In the absence of any such evidence, the entire element of freight shown separately in the invoices is nothing else but freight charges - any amount collected separately as freight in the invoices cannot be included in the assessable value even if certain amounts have been collected in excess of the actual transportation cost - amount charged as freight and separately shown in the invoices cannot be included in the assessable value u/s 4 of the Central Excise Act, 1944 – decided in favour of Assessee.
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