2010 (9) TMI 488

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..... and Ms. Kanna Srikanth, Advocates, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  - Heard both sides. 2. These two appeals involve an identical issue and hence are taken up together for hearing and disposal. The disputed period is from June, 2001 to February, 2002 in Appeal No. E/840/2004 and from April, 2002 to September, 2002 in respect of Appeal No. E/842/2 .....

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..... e that with effect from 1-3-2003, Rule 5 of the Central Excise (Valuation) Rules, 2000 has been amended and the Explanation to the amended Rule 5 stipulates that the freight from the factory to the depot shall be included in the assessable value. Thus, both the impugned periods in respect of these two appeals are prior to inclusion of the premises of the consignment agents in the definition of pla .....

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..... d. v. CCE, Thane - 2007 (213) E.L.T. 274 (Tri. - Mumbai), which also holds the same view. Since a consistent view has been taken by the different Benches of the Tribunal in the matter, following the same we hold that transportation and insurance charges from the factory premises to the premises of consignment agents were not includible in the assessable value during the impugned periods. According .....

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