2017 (12) TMI 1533

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..... Ramesh Nair The issue involved in the present case is whether the freight insurance collected by the appellant separately over and above the invoice value by raising the commercial invoice is includible in the assessable value of the excisable goods. The lower authority confirmed the demand on the ground that the transportation charges have not been shown separately in the invoice therefore the s .....

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..... ) Commissioner of Central Excise, Nashik Vs. Garware Enterprises Ltd. - 2014 (301) E.L.T. 349 (Tri.-Mumbai) (iii) Commissioner of Cus. & C. Ex., Nagpur Vs. Ispat Industries Ltd. - 2015 (324) E.L.T. 670 (S.C.) (iv) Petals Engineers Pvt. Ltd. Vs. Commissioner of Customs And Central Excise, Goa - 2016-TIOL-643-CESTAT-MUM (v) Commissioner of Central Excise, Nashik Vs. Kirloskar Oil Engines Ltd. - 2 .....

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..... d the separate invoice in respect of transportation, it is one and the same the because in both the case the amount is identifiable as transportation. Merely because the transportation charges are not mentioned in the excise invoice, the same cannot be charged to excise duty. The judgment cited by the Ld. Counsel supports their case. We therefore modify the impugned order and allow the appeal. (P .....

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