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2016 (8) TMI 443 - AT - Central ExciseIncludibility - Freight element or cost of transportation - incurred after the point of removal of goods from the factory gate - two separate contracts, one is for sale and another is for transportation, packing, forwarding and insurance purposes - Held that:- in view of the decision of Tribunal in the case of CCEx., Allahabad Vs. Chandra Metals Pvt. Ltd. [2014 (5) TMI 678 - CESTAT NEW DELHI], and in view of the decision of Supreme Court in the case of Commr. of Customs & Central Excise, Nagpur Vs. M/s Ispat Industries Ltd [2015 (10) TMI 613 - SUPREME COURT], the actual cost of transportation from the place of removal, upto the buyer’s place is to be excluded for valuation of goods for the purposes of computation of Excise duty, provided it is charged separately to the buyer in addition to the price of goods. Therefore, when there are separate contract for sale of the goods and for transportation etc., it is held that the said transportation charges can not be included in the assessable value of the goods for the purposes of computation of Central Excise duty. - Decided against the revenue
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