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2016 (10) TMI 231 - CESTAT MUMBAI

2016 (10) TMI 231 - CESTAT MUMBAI - TMI - Valuation - Demand of differential duty - freight charged for transportation of explosives to various coal fields - whether transportation charges need to be included in the assessable value to demand differential duty? - Held that: - the provisions of Rule 5 of 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 col .....

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Dated:- 19-8-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri S.V. Nair, Supdt. (AR) for appellant Shri Mayur Shroff, Advocate for respondent ORDER Per M.V. Ravindran This appeal is filed by Revenue against Order-in-Appeal No. SVS/298/NGP-II/2005 dated 31.08.2005. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the demand of differential duty from the respondent on the a .....

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appellate authority by impugned order has set aside the order-in-original and allowed the appeal filed by the respondent. 4. Learned D.R. assails the order and submits that the duty liability arises on the transportation of the explosives from the factory premises to the coal fields and it has been collected by issuing commercial invoices. He would rely upon the Boards Circular No. 643/34/2002-CX., dated 01.07.2002 wherein Board has clarified that outward and inward journey is liable to be tax .....

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would submit that the Honble Supreme Court in the case of Commissioner of Central Excise v. Ispat Industries Ltd. 2015 (324) ELT 670 (S.C.) has held that the freight charges cannot be included in the assessable value on the ground that the sale took place at the buyers place. He would also submit that on factual matrix the invoices raised clearly indicate that the freight charges for which the deduction is allowed as per Rule 5 of Central Excise Valuation Rules, 2000. 6. We find that Revenues .....

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