TMI Blog2017 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... to deliver the goods at the railway wagon. Since the transaction value is for delivery at the railway wagon, the duty is to be charged on the said transaction value at this point - appeal dismissed - decided against appellant. - Excise Appeal No. 396 of 2011 - Final Order No. FO/A/77097/2017 - Dated:- 31-8-2017 - Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Appellants : Sh. K.K. Acharya, Adv For the Respondent : Sh. K. Chaudhari, DR ORDER Per V. Padmanabhan : The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 22/CE/BBSR-I/2011 dated 24.02.2011 passed by the Commissioner of Central Excise (Appeals), Bhubaneswar. 2. The brief facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3 of the Central Excise Act, 1944, but valuation of such goods is required to be done in terms of Section 14 of the Customs Act, 1962. In respect of 100% EOU, the factory gate will become the boundary between the EOU and the rest of the country, and accordingly there is no justification to add the loading charges at the railway sliding to the goods which are cleared from the Appellants factory. Accordingly, he submits that the impugned order may be set aside. 5. The learned DR for the Revenue justifies the impugned order. He submits that the goods are contracted for delivery at the railway sliding and accordingly that becomes the place of removal, and hence the loading charges have been rightly included in the assessable value. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is to be determined in terms of the above provisions. It is seen that the value for the purposes of charging ad valorem, duty is to be determined in accordance with the provisions of Customs Act, 1962. Section 14(1) of the Customs Act, 1962 deals with Valuation of Goods for the purposes of levy of Customs duty which is reproduced below for ready reference : 14. Valuation of goods for purposes of assessment - (1) For the purposes of the Customs Tariff Act, 1975(51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a bill of entry is presented under section 46, or a shipping bill of export, as the case may be, is presented under section 50. It may be seen that the value for the purposes of charging Customs duty is a transaction value for delivery at the time and place of clearance of importation. A conjoint reading of Section 14 of the Customs Act and Section 3 of the Central Excise Act leads us to the conclusion that the duty payable by 100% EOU, DTA clearance is to be assessed on transaction value applicable at the place where the sale takes place. As per the terms of the contract entered between Appellants and the buyers, the Appellants are required to deliver the goods at the railway wagon. Since the transaction value is for delivery at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
