TMI Blog2011 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... of transportation and insurance charges cannot be considered for determining the value of the goods supplied. Appeal or revenue dismissed. - E/1833/04 - Mum, E/CO-465/04 - - - Dated:- 24-8-2011 - Shri Ashok Jindal, Shri Sahab Singh, JJ. Appearance Shri Y.K. Agarwal, SDR, for appellant Per :- Sahab Singh This is an appeal filed by the Revenue against the order-in-original No. 9/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transit insurance charges, which are inclusive in the price of their goods sold to the customers and it was also noticed that it is the responsibility of the respondents to transport the goods from the factory gate/depots to the specified locations of the purchasers by insuring the goods in transit and incurring freight on their own.The freight charges and transit insurance charges recovered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the order-in-original passed by the Commissioner. Heard learned SDR for the Revenue. 4. The learned SDR stated that the learned Commissioner has decided the case relying solely upon the Hon'ble Supreme Court Judgement in the case of Escorts JCB Ltd. vs. CCE New Delhi - 2000 (118) ELT 650 (S.C.). He submitted that the said decision pertain to a case wherein the facts were different and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he short question involved in this case is whether the freight and transit insurance charges incurred by the respondents from the factory gate to the place of removal are required to be added in the assessable value or not. We find that the issue has already been decided by this Tribunal in the case of Associated Strips Ltd. vs. CCE - 2002 (143) ELT 131 (Tri..Del.) and the Hon'ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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