TMI Blog2016 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice does not indicate the freight charges but for each consignment there is a corresponding GR which indicates the freight amount. Further, a separate commercial invoice is raised for freight corresponding to the purchase order. This commercial invoice indicates the value and freight amount separately. We find all these documents tallying in respect of a particular consignment. Only because t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (AR) ORDER This appeal arises from the impugned order-in-appeal dated 29/11/2006. 2. The facts are that the appellant manufacture paints and varnishes. During the period July 2000 to March 2003, they collected freight charges from different buyers without incorporating them in the invoices. The goods were supplied to Railways only. After inspection of goods and issue of inspectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 4(1)(a) which says that the duty of excise is chargeable on any excisable goods with reference to their value. Such value shall be the transaction value where the goods are sold for delivery at the time and place of removal. 'Place of removal' is defined under Section 4(3)(c) to mean a factory or any other place or premises of production or manufacture of the excisable goods. The Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble goods. 4.1 The issue that remains to be addressed is whether the substantive benefit of exclusion of transportation charges to arrive at the assessable value is to be allowed. The appellant has shown the contract/purchase order with the railways which indicate freight charges as ₹ 3/- per liter. The corresponding excise invoice does not indicate the freight charges but for each consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
