9911796707
TMI Blog2004 (10) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... m, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 259/2003, dated 20-6-2003 by which the Commissioner (Appeals) has allowed the deduction of Rs. 10/- from the assessable value of Electric Energy Meters manufactured by M/s. Modern Instruments (P) Ltd. being charges for freight and insurance. 2. We heard Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the order placed for transportation of meter that the said charge of Rs. 10/- is only freight and insurance charge up to said head destination station and thirty days thereafter. The learned SDR has contended that the Respondents themselves, under letter dated 30-11-2002 has furnished the break up of Rs. per meter as under : (i) Labour charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purview of freight and insurance and as such is to be included in the assessable value of the meters. On the other hand the learned Advocate for the Respondents submitted that as per Contract dated 8-5-2002 with the U.P. Power Corporation, the ex-work rate was Rs. 273.40 Per Meter on which excise duty had been paid; that as per Supplementary Order dated 8-5-2000, separate charges for transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.60 per Meter whereas the remaining amount is towards labour charges and Inner box & Outer box. Mere fact that the break-up of duty different charges comes to Rs. 10.50 will not make the break-up unacceptable as at no stage this break-up was retracted by the Respondents. Only the transport charge i.e. Rs. 4.60 per Meter is not to be included in the assessable value. The other charge is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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