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2016 (9) TMI 278 - CESTAT HYDERABAD

2016 (9) TMI 278 - CESTAT HYDERABAD - 2016 (339) E.L.T. 109 (Tri. - Hyd.) - Valuation - inclusion of cost of transportation of pipes in the assessable value - pipes sold at the factory gate being place of removal - non-mentioning of freight separately in the invoice - Held that:- it is found that the department filed appeal against the said original order on the ground that cost of transportation from the place of removal to the place of delivery is available provided, the same is shown separate .....

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sale invoice. Therefore, by considering the factual finding of the original authority and the tribunals decision, the impugned order is unsustainable. - Decided in favour of appellant - Appeal No. E/1210/2005 - FINAL ORDER No. A/30057/2016 - Dated:- 4-1-2016 - Ms. Sulekha Beevi, Member(Judicial) And Mr. B. Ravichandran, Member(Technical). Shri Karan Talwar, Advocate for the Appellant Shri Ashutosh Nath, AR for the Respondent ORDER [Order per: B. Ravichandran] 1 This appeal is against order dated .....

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earned counsel for the appellant submitted that the pipes are sold at the factory gate being place of removal. They also execute contract for laying pipelines using these pipes. The contract, though composite, the sale of pipes are effected at the time of removal. Transportation, further handling, erection/laying of pipelines has nothing to do with transaction value for excise purpose. The findings by the original authority on the point of sale has not been disputed by revenue. The learned couns .....

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