TMI Blog2013 (12) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of any such evidence, the entire element of freight shown separately in the invoices is nothing else but freight charges - any amount collected separately as freight in the invoices cannot be included in the assessable value even if certain amounts have been collected in excess of the actual transportation cost - amount charged as freight and separately shown in the invoices cannot be included in the assessable value u/s 4 of the Central Excise Act, 1944 – decided in favour of Assessee. - E/155/2006 - Final Order No. A/10612/2013-WZB/AHD - Dated:- 22-4-2013 - Shri M.V. Ravindran and H.K. Thakur, JJ. Shri H.D. Dave, Advocate, for the Appellant. Shri M. Kutty, AR, for the Respondent. ORDER This is an appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 (147) E.L.T. 621 (Tri.-Chennai)], (ix) Majestic Auto Ltd. v. Commissioner of Central Excise, Ghaziabad [2004 (166) E.L.T. 172 (Tri.-Del.)], (x) Hero Honda Motors Ltd. v. CCE, Delhi-III [2004 (63) RLT 382]. 3. During the course of hearing appellant relied upon the judgments of CCE, Surat v. Lohiya Polyester Ltd. [2011 (271) E.L.T. 553], and CCE, Nagpur v. Ram Krishna Electricals Pvt. Ltd. [2011 (272) E.L.T. 149 (Tri.-Mumbai)] on the same issue. 4. Ld. AR on the other hand argued that the charges recovered as freight also included charges on account of handling and loading charges which are not admissible for deduction as freight. 5. After hearing both sides at length it is required to be decided whether the amount shown separately a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sale of meters and another for transportation and transit insurance thereof. As per the terms of the contract, the assessee was bound to transport the goods from the factory-gate to the place of State Electricity Boards at the rates specified in the tender. In the said case the Apex Court held that the place of removal remains the factory-gate and the cost of transportation from the place of removal to the place of delivery cannot be included in the assessable value even though the cost of transportation has been calculated on average basis and not on actual basis. The ratio of the said judgment apply squarely to the facts of the present case. 5.2 Similarly, this Tribunal in the case of Majestic Auto v. CCE cited supra, had held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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