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TMI Blog2018 (1) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether freight, insurance and inspection charges will form part of the assessable value. 2. The brief facts of the case are that the appellant is a manufacturer of PVC Pipes. They clear their finished products mostly to Government Departments. Further, admitted fact is that freight and inspection charges are shown in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner was pleased to drop the demand, observing that the SCN had been issued on the basis of ruling of this Tribunal in the case of M/s Escorts JCB Ltd. Vs reported at 2000, (118) ELT 650 (Tri.). The Assistant Commissioner noticed that the ruling of this Tribunal in the case of M/s Escorts JCB Ltd. (supra) was appealed in Supreme Court and the Hon'ble Supreme Court in its judgement r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no mutuality of interest. Under the conditions of sale, the price mutually agreed upon, was the sole consideration for sale. The goods had been sold at the time and place of removal. It Was also mutually agreed upon between the parties that the appellant shall arrange for the transport of the goods to the destination indicated by the buyers for which the buyer shall make separate payment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that it is an admitted fact that freight and inspection charges have been separately charged in the invoice. Accordingly, we hold that the Assistant commissioner was correct in holding that the freight and inspection charges are not includable in the assessable value. Accordingly, we find that the impugned Order-in-appeal is not sustainable and we set aside the same. We restore the Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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