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M/s The Indian Hume Pipes Co. Ltd. Versus Commissioner C.C.E &ST, Hyderabad-II

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 .....

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the deduction in terms of rule 5 is not available. On such appeal the present impugned order was passed. The lower appellant authority held that the deduction of cost of transportation is not available as the same is not shown separately. The Tribuna .....

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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, Memb .....

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ged in the manufacture of concrete and steel pipes liable to central excise duty. The issue involved in the present appeal is regarding inclusion of cost of transportation of these pipes in the assessable value. Proceedings initiated against appellan .....

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ctory 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 pipeline .....

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no application in their case. Even, if applied it has been decided in various cases by the Tribunal and High court that mere non-mentioning of freight separately in the invoice will not disentitle them for abatement of transport charges from the val .....

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t the original authority made following observations on factual position: A careful reading of the above order and applying it to the facts of the present case, I am of the opinion that the point of sale is factory gate. There is no other place of re .....

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.e. Pipe line cannot be considered as an excisable goods, since it is an immovable property, attached to the earth. It has been clarified by the Board is such situations, erection, installation and commissioning charges are not includable (point No.1 .....

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