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The Paper Products Ltd. Versus CCE, Mumbai-III

2016 (1) TMI 687 - CESTAT MUMBAI

Factory gate sale - Transaction value - whether the sale of goods was completed at the factory gate in order to consider the transaction value as per invoices? - demand on account of the transportation and insurance charges which were not shown separately in the invoice in term of Rule 5 of the Central Excise Valuation Rules, 2000 - Held that:- As find from the purchase order that the freight charges are to the buyer's account. Merely because these are not mentioned separately is no reason to co .....

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Shri Prasad Paranjape, Adv For the Respondent : Shri Ajay Kumar Jain, Commissioner (AR) ORDER Per P S Pruthi Heard both sides. 2. The appellant is in appeal against the impugned order passed by the Commissioner of Central Excise & Customs, Mumbai-III confirming the demand of ₹ 53,13,522/- on account of the transportation and insurance charges which were not shown separately in the invoice in term of Rule 5 of the Central Excise Valuation Rules, 2000. 3. The appellant are manufacturer .....

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provisions of Section 4(1)(b) read with Valuation Rules. Rule, 5, which is the applicable Rule, provides that where any excisable goods are sold in the circumstances specified in clause (a) of sub-Section (1) of Section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable good shall be deemed to be the transaction value, excluding the actual cost of transportation from the place of r .....

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the purchase order that the freight charges are to the buyer's account. Merely because these are not mentioned separately is no reason to conclude that sale is not complete at the factory gate. The Commissioner in his Order did not reach any conclusion as to the fact of sale at the factory gate. The Commissioner only held that "……Presuming that the sale of goods is complete at the factory gate, then there was no necessity for the assessee to recover any separate charges o .....

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