TMI Blog2015 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... es on account of lightrage and stevedoring can be added to the cost of transportation. We find that there is no difference on facts and the law laid down by Apex Court in the case of Ispat Industries Limited vs. CC, Mumbai (2006 (9) TMI 181 - SUPREME COURT OF INDIA) will be squarely applicable. Once a consignment has been imported under one invoice, the same will represent the transaction value of the imported goods as no contrary evidence of extra repatriation to seller is available on record - there could be a difference in the moisture content of the copper concentrate of the port of loading and port of discharge, depending upon the climatic conditions and the method of sampling. However, to our mind, such a variation will not have an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2006 (202) ELT 561 (SC)], is not applicable to the present facts of this appeal. 3. Shri Anand Nainawati, (Advocate) appearing on behalf of the Respondent argued that lightrage and stevedoring charges has been held to be not includible as per Ispat Industries vs. CC, Mumbai (supra) case and it does not make any difference if the goods are purchased on high sea sales or otherwise. So far as payment of differential duty on the moisture content in imported goods is concerned, it was argued by the learned advocate that whatever may be the moisture content, the invoice value on which duty is paid will not change. It was also his case that Revenue has not produced any evidence that any amount more than the invoice price has been repatriated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, any change in the moisture content at the time of loading and at the time of unloading will not effect the invoice price on which the duty is paid. Revenue has not brought any evidence on record that extra amount has been paid to the sellers. Once a consignment has been imported under one invoice, the same will represent the transaction value of the imported goods as no contrary evidence of extra repatriation to seller is available on record. There is also weight in the argument of the appellant that there could be a difference in the moisture content of the copper concentrate of the port of loading and port of discharge, depending upon the climatic conditions and the method of sampling. However, to our mind, such a variation will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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