TMI Blog2018 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise [1997 (7) TMI 126 - SUPREME COURT OF INDIA] has held that in case the freight expenses incurred by an assessee are less than the freight expenses recovered by him from his customers, the differential amount will not be includable in the assessable value, since the duty of excise is on manufacture and not on profit made by a person on transportation - amount not includible. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pteen number of decisions, we, with the consent of the both sides, proceeds to decide the appeal itself. 2. The appellants are engaged in the manufacture of moulds and Dies and are selling the same to their customers by adopting the transaction value. As a result of audit, Revenue found that the transportation, undertaken by them, on behalf of their clients, incurred lessamount of freight expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was upheld by Commissioner (Appeals), who observed that not only differential freight amount but the entire freight incurred by the appellant is required to be added. However, he restricted the demand only to the differential amount of freight. 4. After hearing both the sides, we find that the issue is no more res-integra. The Honble Supreme Court in the case of Baroda Electric Meters Ltd. vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer. As such they concluded that the differences between actual freight and the freight recovered would be added back to the assessable value. 5. We find no merits in the above reasoning of Lower Authorities. Tribunal in the case of Insulators Electricals Company vs. Commissioner of Central Excise, Bhopal reported at 2014 (313) ELT 233 (Tri. Del.) has also considered the said Rule 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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