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TMI Blog2010 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... on on account of equalized freight which has not been shown separately in the invoice but is claimed to be included in the price charged; and (c) deduction of courier charges for despatching copies of sales invoices and other bank documents, for determining the assessable value. 2. Heard both the sides. 2.1 Ms. Asmita Nayak, Advocate, the learned Counsel for the appellants assailing the impugned order pleaded that the dispute in this case pertains to the period from July 2000 to February 2001, that during this period as per the explicit provisions of Rule 5 of the Central Excise Valuation Rules, 2000, when the goods are sold for delivery at a place other than the place of removal, then assessable value would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessable value and that in view of this, the impugned order is not correct. 2.2 Shri B.K. Singh, the learned Jt. CDR defended the impugned order reiterating the Commissioner (Appeals)'s findings. 3. We have carefully considered the submissions from both the sides and perused the records. 3.1 So far as the first issue relating to exclusion from the assessable value of the freight expenses from the place of removal to the place of delivery in respect of sales to Government departments are concerned, we find that while the amount claim to be freight expenses from the place of removal to the place of delivery are separately shown in the invoices, the Commissioner (Appeals) has disallowed the exclusion of these expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on value for delivery at the time and place of removal, where the assessee and the buyer are not related and the price is sole consideration for sale, and a natural corollary to this provision of Section 4 would be that when the price charged by an assessee from the buyer is for delivery at a place other than the place of removal, the transport expenses from the place of removal to the place of delivery would have to be excluded for arriving at the assessable value i.e. the transaction value at the place of removal, as held by Larger Bench of the Tribunal in the case of CCE, Mumbai-III v. Supreme Petrochem Ltd. reported in 2009 (240) E.L.T. 38 (Tri. - LB), since the transaction value depends on the contract between the seller and the buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublicity, marketing or selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter, but it does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or payable on such goods. We are of the view that the courier charges for sending the invoice and bank documents cannot be said to be the charges by the reason of or in connection with the sale of the goods and hence the Commissioner (Appeals)'s order disallowing their exclusion from the assessable value is not correct and is liable to be set aside. 4. In view of the above discussion, while we uphold the Commissioner (Appeals)'s order with regard to deduction of the freight expenses in respect of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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