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TMI Blog2015 (12) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... e oil companies could receive non-duty paid motor spirit and HSD etc. from the refineries and the duty was required to be paid at the time of clearance from the storage depot. The appellant in respect of their sales to various dealers from the storage depots charged transportation charges mentioned as delivery charges in the invoices at an equalized rate of Rs. 44 per K.L. for delivery within 39 K. M. zone and at the rate of Rs. 1.2 per K.L. per K.M. for delivery to places outside the radius of 39 KMs.. The Department was of the view that these delivery charges would be includible in the assessable value of the goods, as the same do not represent actual expenses incurred. It is on this basis that the total duty demands of Rs. 43,62,443/- we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action value excluding the actual cost of transportation from the place of removal upto the place of delivery, provided the cost of transportation is charged to the buyer in addition to the price of the goods and is shown separately in the invoices, that in this case the delivery charges are shown separately in the invoice and are being separately charged, that in view of this, the impugned order holding that delivery charges would be includible in the assessable value and upholding the confirmation of duty demand on this basis is not correct, that in this regard he relies upon the Tribunal's order in the appellants own case reported in 2007 (207) ELT 605 (Tri. Bang.) wherein the Tribunal held that the transportation charges for delivery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation) charges being charged from the dealers on equalised basis. The appellant were charging the freight charges on equalized basis, and according to them these charges were mentioned as 'delivery charges' separately in the invoices. According to the department the freight being charged on equalized basis was not deductible for determining the assessable value and it is only the freight charged on actual basis and separately mentioned in the invoices which was excludible. We are prima-facie of the view that there is no justification for not permitting deduction of the equalized freight for determining the assessable value, in view of the judgment of the Tribunal in the case of Banmore Cable and Conductors vs. CCE, Indore (supra). Moreo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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