2017 (11) TMI 1244

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..... r: Archana Wadhwa After hearing both sides, we find that the appellant is engaged in the manufacture of Tubular Poles and Rectangular Hallow Poles falling under Chapter 73 of Central Excise Tariff Act and were clearing the same to their customers under contract. The said contract has shown value of poles on ex-factory basis. Further, the appellant undertook to transport the goods to the buyers p .....

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..... vity, cannot be added to the assessable value as the same is altogether different activity than the manufacturing activity. 3. However, the lower authorities did not find merit in the above contention of the appellant. Accordingly, he confirmed the demand along with confirmation of interest and imposed penalty. The order the original adjudicating authority was upheld by the appellate authority. H .....

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..... rds, we find that the freight charges for transportation of the goods to the buyer's premises are shown separately. It is further seen that the freight charges are separately shown in the contract. In such a situation, we find that the ratio of the above decisions are fully applicable to the facts of the present case. Accordingly, by referring to the same, we set aside the impugned order and allow .....

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