TMI Blog2017 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ared from factory gate are admissible for deduction - such expenses which are incurred after the goods are cleared from the factory gate do not become part of the transaction value and do not qualified to be subjected to assessment for Central Excise duty - matter remanded for re-determination of assessable value - appeal allowed by way of remand. - E/1785/2007-EX[DB] - A/71321/2017-EX[DB] - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original No. 09/Pov. Ass./ Century/2006 dated 14.02.2006. The Original Authority did not allow freight and delivery expenses, unloading and packing and forwarding expenditures amounting to ₹ 53,79,139/- towards deduction from the assessable value stating that they were not shown separately on invoices and were not available as deduction in view of the definition of transaction value. Aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowable expenses the matter may be remanded to Original Authority. 4. Learned AR has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record we find that valuation under Section 4 of Central Excise Act, 1944 w.e.f. 01.07.2000 is based on concept of transaction value. The definition of transaction value at Clause (d) of sub Section (3) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saction value as stated above or reproduced above we find that all the discounts which have been passed on to the buyers or which were not collected by the appellant cannot become part of transaction value. Further we also find from the definition that definition includes expenses incurred by the manufacturer till they are cleared from the factory gate including storage and outward handling charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Authority by setting aside impugned Order-in-Appeal dated 23.03.2007 for re-determination of assessable value and Central Excise Duty thereon for the year 2001-2002.We remand the matter to the Original Authority with the direction to re-determine Central Excise Duty by re-determining assessable value on the basis of provisions of Section 4 of Central Excise Act, 1944 as clarified hereinabov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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