TMI Blog2016 (1) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... separately displayed the transport charges. In this view of the matter, learned Commissioner (Appeals) has erred in holding that the transport charges are includible in the transaction value. We further hold that the includability of transport charges arise only in the case when transport charges are included in the sale of the goods. Accordingly, we allow the appeal with consequential benefit. The impugned order is set aside. - Appeal No. E/1636/05 - Final Order No. A/2819/2015-WZB/SMB - Dated:- 10-8-2015 - Anil Choudhary, Member (J) And Raju, Member (T) For the Appellant : Ms Padmavati Patil, Adv For the Respondent : Shri Ashutosh Nath, Assistant Commissioner ORDER Per Anil Choudhary The appellant-assessee is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the CBE C Circular No. 643/34/2002-CX dated 1.7.2002, wherein it is provided that cost of transport charges is allowed to be deducted from the assessable value only in the case when it is shown separately in the Invoice by the assessee. In the facts of the present case, the assessee is not showing transport charges separately and they are recovering the same by raising debit notes. Accordingly, it was proposed to recover the duty short paid being an amount of ₹ 2,67,443/- under Section 11A without invoking the extended period, for the period 1.7.2000 to 30.6.2003. 3.2 The show-cause notice dated 1.6.2004 was adjudicated and proposed demands were confirmed by Order-in-Original dated 18.11.2004 along with interest and equal amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/debit notes amounts to disclosure/transport charges separately and fulfills the requirement of the Rules and the same cannot be clubbed with the transaction value. It is further urged that during the relevant period, factory' was the place of removal under Section 4(3)(c) and further pointed out that the depot or any other place or premises from where the goods are being sold was introduced in Section 4(3)(c) w.e.f. 14.5.2003 in respect of the excisable goods. Moreover, it is further urged that no such depot exists or has been found to exist. 4.1 Learned Counsel further relies on the ruling of the Tribunal in the case of Commissioner of Central Excise, Nashik vs. Garware Enterprises Ltd. - 2014 (301) ELT 349 (Tri-Mum), wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract, it is clear that the goods have to be delivered at the place of buyer and it was only at that place where the acceptance of supplies was to be effected and as such price of transaction value are inclusive of cost of material, Central Excise duty, loading, transportation, transit risk and unloading charges. 5.1 He further relies on the ruling of the Apex Court in the case of Commissioner of Central Excise, Mumbai III vs. M/s. Emco Ltd. - 2015-TIOL-163-SC-CX, wherein the facts were that the sale price included the element of transport charges and insurance risk and the seller was to deliver the goods at the door of the buyer and till that stage the risk in transit etc. lies with the seller. Accordingly, he prays for dismissing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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