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M/s Shree Shyam Filaments Versus CCE, Jaipur - I

2016 (7) TMI 494 - CESTAT NEW DELHI

Valuation - sale of manufactured manmade fiber and yarn through depot - inclusion of freight - Held that:- The Original Authority is fixated at adding the cost of transportation from factory to depot at rates equivalent to the equalized freight charged by the appellant from depot to the customer. He has disregarded the submission made by the appellant before him that the cost of transportation from factory to depot already stands included in the price. Without undertaking verification of the cla .....

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factory to depot. - Original Authority has travelled beyond the terms of remand and such an order passed by him cannot be upheld. - Demand set aside - Decided in favor of appellant. - Excise Appeal No. 321 of 2007 -Final Order No. 52173/2016 - Dated:- 15-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri B.L. Narsimhan, Advocate - for the appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER PER. V. PADMANABHAN :- .....

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appellant was required to discharge excise duty at the time of clearance of the goods from their factory at prices prevalent contemporaneously at the depots. To arrive at the assessable value for determination of duty, provisional assessment was resorted to by the Jurisdictional Assistant Commissioner. The dispute arose at the time of final assertion of the provisional assessment. The Jurisdictional Assistant Commissioner finalized the provisional assessment vide his orders-in-original dated Feb .....

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ority for quantifying the duty liability of the Assessee by computing the assessable value without including the freight and insurance for transport from the depots from where the sales take place to the buyers place. He was also directed to consider the calculation mistake while computing the duty liability for the period September 1998 to December 1998 as contended by the appellant. The Original Authority passed orders in denovo proceedings vide his order dated 08/11/2005 in which he confirmed .....

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he request of the purchasers, the goods are transported from the depot to the place of the customer. The cost of such transportation is recovered by them on an equalized basis. Accordingly, they have prayed that the equalized freight and insurance charges may be deducted from the depot price to arrive at the assessable value. (ii) The Adjudicating Authority has added the cost of equalized freight and transportation to the factory gate price considering it as the cost of transportation from facto .....

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ity below. He further submits that the appellant has failed to supply the freight and insurance charges incurred for transportation of goods from factory to depot. Since some expenses have been incurred towards this, the same needs to be loaded on the assessable value. 6. Heard both sides and perused the records. In terms of the valuation provisions prevalent at the relevant time, duty needs to be discharged at the factory gate at depot prices. Accordingly, the cost of transportation of the good .....

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, is that the cost of transportation from the factory up to the depot already stands included in the price and there is no need to load the value further. The Original Authority has not brought anything on record to disapprove the contention of the appellant. According to him, since some expenses would have been incurred for such transportation the same is required to be added to the assessable value. He has gone ahead and loaded the assessable value for such cost, using the equalized freight cl .....

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