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2016 (1) TMI 1054 - CESTAT MUMBAI

2016 (1) TMI 1054 - CESTAT MUMBAI - 2016 (333) E.L.T. 363 (Tri. - Mumbai) - Recovery of transport charges separately by way of debit notes - whether amount to declaring transport charges separately or not? - Held that:- In view of the admitted fact that the appellant assessee have recovered transport charges by separate transport bills/debit notes, which is of even date as the date of invoice and all other details given in the debit notes like, place of delivery, name of the party, name of the g .....

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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 appeal against Order-in-Appeal No. BPS(50)/9/2005 dated 27/2/2005 passed by the Commissioner of Centr .....

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raising of Excise invoice, where the appellant is required to deliver in their own tanker, the appellant raises a separate transport bill bearing the name of buyer as mentioned, Excise Invoice no. as mentioned, the total duty as mentioned, Vehicle No. of the Tanker as mentioned for the particulars of the goods being delivered and the transport charges etc. All these information in the transport bill/debit notes correspond to the Central Excise Invoice. 3.1 A show-cause notice dated 1.6.2004 was .....

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harges 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 notic .....

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the finding that the appellant's case is covered by Section 4(1)(a) and they were required to pay duty on the transaction value as defined under Section 4(3)(d) of the Act. Accordingly, it has been held that transport charges recovered separately in connection with sale of excisable goods are includible in the transaction value for the purpose of payment of duty. However, for the period from 1.3.2003 to 30.6.2003, he dropped the demand on the ground that under Rule 5 of the Valuation rules, .....

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d being the transaction value, no addition could have been made. It is further urged that recovery of transport charges by separate transport bills/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 .....

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notes, under Rule 5 of the Valuation Rules, 2000, this Tribunal held that the transport charges are not includible in the transaction value. Similar view has been taken by the Tribunal in the case of National Peroxide Ltd. vs. Commissioner of Central Excise, Thane - I - 2013 (298) ELT 423 (Tri-Mum) and Commissioner of Central Excise, Kolhapur vs. Star Oxochem Pvt. Ltd. - 2013 (289) ELT 165 (Tri-Mum). 5. Learned DR relies on the impugned order and further states that as the transport charges hav .....

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ements entered into by the assessee with the above mentioned parties were for designing, manufacturing, providing at site, laying, jointing and testing of PSC pipes of specified sizes. The agreement required the assessee, for delivery of the finished goods not at the factory gate, but the premises of the buyer. The Apex Court held after going through the terms and conditions of the contract, it is clear that the goods have to be delivered at the place of buyer and it was only at that place where .....

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