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2023 (7) TMI 1111 - AT - Central ExciseValuation of Excise Duty - inclusion of excess amount collected from the customers over and above the actual freight in the assessable value/ transaction value - HELD THAT:- As held in BARODA ELECTRIC METERS LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SC ORDER] that excess amount of freight from the customer is profit on account of transportation and not part and parcel of the value of the goods therefore, same cannot be included in the assessable value. It is observed that this judgment was given with reference to un-amended Section 4 and Rules made thereunder prior to 01.07.2000. However, in the identical case for the period post 01.07.2000, in various judgments a view was taken that the Baroda Electric Meters prevails even after amended Section 4 and Rules made thereunder after 01.07.2000. Thus, excess freight collected by the appellant from the customers shall not be included in the transaction value for charging excise duty - the impugned orders are set-aside - appeal allowed.
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