TMI Blog2017 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred on transportation were not part of transaction value and, therefore, Central Excise duty on the same cannot be collected. In respect of cash discount for the period subsequent to 01.07.2000 if it is established that cash discount was passed on and was not realised then it does not become the part of transaction value - matter requires re-examination. Appeal allowed by way of remand. - E/3783/2006-EX[DB] - A/71319/2017-EX[DB] - Dated:- 7-9-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri A.P. Mathur (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles from 01.07.2000 to 31.03.2001 from the assessable value holding that as noted under Rule 5 of Valuation Rules, 2000. Freight was not separately shown in the invoices and, therefore, such deduction was not admissible. The learned counsel has submitted that there was no such requirement under the provisions of Section 4 of Central Excise Act, 1944 to separately indicate freight charges in the invoices w.e.f. 01.07.2000 since the place of removal was factory gate and he has relied on decision of this Tribunal in the case of Godavari Explosives Ltd. v/s Commissioner of Central Excise, Hyderabad-III reported at 2004 (178) ELT 271 (Tri. Bang.) and submitted that as per head notes in the said case it has been held that deduction toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4 of Central Excise Act, 1944 as on 01.07.2000 defines transaction value as follows:- transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually ..... X X X X Extracts X X X X X X X X Extracts X X X X
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