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M/s. Cylin Valve Industries Versus Commissioner of Central Excise

2016 (8) TMI 483 - CESTAT MUMBAI

Demand - differential duty on freight - freight amount not shown separately in the invoice but indicated in the commercial invoices and collected the same from customers - not included in the assessable value - Held that:- merely because in excise invoice, the amount of freight not shown, the excise duty cannot be charged on the freight amount. As per Rule 5 of Central Excise Valuation Rules, 2000 the purpose for showing freight amount is to ascertain the amount of freight. Here though the appel .....

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at the sale is at factory gate therefore place of removal is the factory gate and as per Rule 5 of Central Excise Valuation Rules, 2000 freight amount is not chargeable to excise duty. - Moreover during the period in question i.e. 1.7.2000 to 31.3.2003, the definition of place of removal was restricted to the factory gate or the depot. The premises of the buyer could not have been the place of removal. The costs incurred beyond the place of removal could not be included in the assessable val .....

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er Ramesh Nair This appeal is directed against Order-in- Appeal No. P-III/205/2005 dated 1/7/2005 passed by the Commissioner(Appeals) of Central Excise, Pune III, Commissionerate, whereby Ld. Commissioner(Appeals) upheld the Order-in-Original No. 48/CEX/04 dated 30/8/2004 by rejecting the appeal of the appellant. 2. The fact of the case is that the appellant is engaged in the manufacture of excisable goods i.e. LPG self closing valves falling under CSH 8481.80 of Central Excise Tariff Act, 1985. .....

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The adjudicating authority in the Order-in-Original confirmed the demand of the said differential excise duty on the element of freight. The Adjudicating authority given the findings that the sale is at factory gate accordingly valuation is required to be done under Section 4(1)(b) of Central Excise Act, 1944 therefore the provision of Central Excise (determination of value of Excisable goods) Rules, 2000 will be applicable. The duty was confirmed on the ground that the freight amount was not sh .....

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val is factory. The only ground on which duty was confirmed is that the appellant have not shown the amount of transportation separately in the invoice. He submits that in principle, in the given fact of the case, freight is not chargeable to duty. As regard the allegation that freight is not shown in the invoice, the freight amount is clearly indicated in the commercial invoice, purpose of showing the freight amount in the invoice is to identify amount representing the freight therefore even if .....

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(S.C.)] 4. Shri. N.N. Prabhudesai, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per the statement given by the representative of the appellant that the term of sale is that the delivery of the goods has to be given to the buyer therefore the sale has not taken place at factory gate but at customers premises, therefore the transportation charges should be included in the assessable value. In this support he placed re .....

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