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Commissioner of Customs (Prev.) , Lucknow Versus M/s Agarwal Associates

2017 (7) TMI 471 - CESTAT ALLAHABAD

Valuation - freight - includibility - sale of goods on principal to principal basis - Held that: - Revenue has presented four grounds in the said grounds of appeal and we find that the main ground of appeal was at Serial No. (iv). We find that it was already adjudicated upon by ld. Commissioner (Appeals) through impugned Order-in-Appeal dated 13.05.2013 and Revenue has not brought forward any ground to contest the finding by ld. Commissioner (Appeals) - there are no grounds to interfere with the .....

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2013 dated 13.05.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. 2. The brief facts of the case are that the Respondent - M/s Agarwal Associates during the period from 03.05.2012 to 31.05.2012 filed 31 Shipping Bills at Land Customs Station, Barhni for the export of Iron Ore Fines to Nepal. Initially, the assessment for valuation of export goods was provisional and subsequently it was finalized through letter C No. VII (25) 24-Tech/08/Pt/191 dated 0 .....

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arwal Associates. The issue was contested by the respondent stating that they have already included freight @ ₹ 320/- per MT for transportation of export goods from Gorakhpur to Land Customs Station, Barhni and that they had purchased export goods from M/s Gallant Ispat Ltd., Gorakhpur on principal to principal bas is and the cost of transportation from mines to Gorakhpur was already included in the price that was charged by M/s Gallant Ispat Ltd., Gorakhpur from the respondent (M/s Agarwa .....

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issioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 01/Cus/Alld./2013 dated 13.05.2013 wherein the ld. Commissioner (Appeals) has held that M/s Gallant Ispat Ltd., Gorakhpur had purchased Iron Ore/ Iron Ore Fines as input and Iron Ore Fines were sold to respondent and that the report by C.A. indicated that freight charges @ ₹ 1500/- per MT incurred to transport Iron Ore from Orissa to Gorakhpur was taken into account of M/s Gallant Isp .....

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