TMI Blog2016 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Valuation Rules 2000, are directly applicable, wherein it is provided that the transport cost need not to be included in the assessable value if it is billed on the invoice and collected. The respondent had not billed for more transportation charges than actually paid by them. In the absence of contrary evidence indicating that the respondent collected excess freight, it is hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the respondent on the amount of freight charged by them for transportation of explosives to various coal fields. The contention of Revenue is that the duty liability arises on transportation charges so collected by the respondent for outward journey and return journey. Thus, the deduction on account of transportation charges collected by the respondent is not admissible to them as the freight ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explosives. As per the terms of the contract, the explosives were to be supplied at the coal field as required hence the cost of transportation charged separately by the respondent is liable to be included in the value of the goods for discharge of Central Excise duty. 5. Learned Counsel appearing on behalf of the respondent would submit that the Honble Supreme Court in the case of Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation of explosives to the coal field which was done so by the respondent using their own specialized vehicle. We have seen the specimen invoice copy produced by the learned Counsel and note that duty paying documents were indicating separately the value for the transportation. The first appellate authority in the impugned order in unnumbered paragraph, in internal page No.9 of the order specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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