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2015 (4) TMI 73 - SUPREME COURT

2015 (4) TMI 73 - SUPREME COURT - 2015 (318) E.L.T. 613 (SC) - Valuation of goods - includibility of the cost of transportation charges - Held that:- Tribunal has arrived at a categorical finding that the respondent is not responsible to pay the cost of transport from the place of removal to the place of delivery i.e. from the factory gate to the depot separately. In terms of Rule 5 of the Central Excise Valuation (Determination of price of Excisable Goods) Rules, 2000, such a cost of transport .....

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autam, Adv. Mr.K Ajit Singh, Adv. Ms. Tuhina, Adv. ORDER The respondent herein is the manufacturer of cold rolled/galvanized products of Iron and steel falling under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The issue for consideration is as to the includibility of the cost of transportation charges from the factory gate to the depot which was the place of removal in the transaction value of the goods, under the Central Excise Valuation (Determination of price of E .....

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