TMI Blog2017 (3) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the excisable goods have been permitted to be deposited without payment of duty from where such goods were removed. As per the said definition the depot or branch of assessee was not place of removal. Therefore, the factory gate is only the place of removal in the present case. If this is so, then transportation charges collected from the customers for transportation of goods from the factory gate upto the place of customer is not includable in the assessable value - demand set aside - appeal allowed - decided in favor of appellant. - E/3433/06-MUM - A/86057/17/EB - Dated:- 27-2-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms. Anjali Hirawat, Advocate for appellant Shri. V.K. Shastri, Asst. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are before us. 2. Ms. Anjali Hirawat, learned Counsel for the appellant submits that the demand pertains to the period 01/07/2002 to 31/03/2003. During this period the transportation from the place of removal to the place of delivery was not includable in the assessable value for the reason that the depot/branches was not considered as place of removal, therefore, the place of removal was factory gate. Accordingly, the transportation of the excisable goods is not includable in the assessable value. She placed reliance on the following judgements: a) Emerson Network Power (I) Ltd. - 2015-TIOL-303-CESTAT-MUM b) Ispat Industries Ltd. - 2004 (165) ELT 231 (T) c) Ispat Industries Ltd. - 2015-TIOL-1775-CESTAT-MUM d) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances specified in clause (a) of sub-section (1) of Section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the cost of transportation from the place of removal upto the place of delivery of such excisable goods . From the combined reading of definition of place of removal and Rule 5 of Central Excise Valuation Rules, 2000, it is clear that in the transaction value in terms of Section 4 (1) (a), the transportation from the place of removal upto the place of delivery of such excisable goods is excludable from the transaction value. At the relevant time, the plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has relied upon the provisions of Central Excise Valuation Rules, we find that provisions of Section 4 of Central Excise Act, 1944, did not have definition of place of removal ; due to which it cannot be held that the clearances made by the appellant from various depots can be termed as clearances from place of removal and price prevailing during this period at those depots needs to be considered. In our view, for the period in question i.e. 1-7-2000 to 13-5-2003, we have no hesitation to hold that there cannot be any demand on the appellant, there being absence of definition of place of removal in the Central Excise Act, 1944. 4.2 As regards the reliance placed by the learned AR on the judgement of Siemens Ltd. (supra) , ..... X X X X Extracts X X X X X X X X Extracts X X X X
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