TMI Blog2016 (12) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been charged separately and received separately. We also take notice that the buyers of the goods-State Electricity Board have issued purchase order specifying the price for the goods separately and also specifying the transportation cost on per Kilometer basis for the supply of goods. Accordingly, appellant have supplied and raised separate invoices for the price of goods and the transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 and not under Section 4(1)(b) of the Act does not appear to have considered the clear and unambiguous terms of the contracts and records of transaction which establish exclusively that the sales were made on FOR destination basis. In other words, the goods were sold for delivery at a place (the buyer s premises) other than the place of removal (the factory gate). The fact of sale on FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the extent of actual cost of transportation, which was charged to the buyer in addition to the price for the goods and was shown separately in the invoice for such excisable goods. 3. The Commissioner (Appeals) has not taken into consideration the fact that the equated freight was not actual transportation cost and was accordingly not excludable from assessable value of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be the amount worked out on an average basis, whereas, the law allows only the deduction of actual transportation cost from the value of the goods. It is precisely for this reason that it has been laid down in the letter of TRU dated 30.06.2000 that If the assessee has a system of pricing and sale at uniform prices inclusive of equated freight for delivery at factory gate or elsewhere, no deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kilometer basis for the supply of goods. Accordingly, appellant have supplied and raised separate invoices for the price of goods and the transportation. Thus, it amounts to showing the cost of transport separately in the invoices. Accordingly, we find no error in the order of the Commissioner (Appeals), holding transport charges are not includible in the value of the goods. Accordingly, we dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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