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M/s Prakash Packagings Versus CCE & ST, Bhopal

2018 (2) TMI 909 - CESTAT NEW DELHI

Valuation - includibility - freight element shown in the invoices separately - lower authorities held that the appellants should include the freight also in the transaction value as the terms of sales are on FOR basis, goods to be delivered at the pr .....

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ich may on facts be the buyer’s premises - In the present case, the sales tax is shown in the invoice prepared in the factory and there is nothing to indicate that the sale is not happening at the factory gate. The freight incurred by the appella .....

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/2018 - Dated:- 4-1-2018 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.C. Gupta, Advocate - for the appellant. Shri S.K. Bansal, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandra .....

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nt appeals relates to valuation of the excisable goods cleared by the appellants. The appellants were discharging Central Excise duty on the transaction value as per the invoice. They were not including the freight element shown in the invoices separ .....

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llants should include the freight also in the transaction value as the terms of sales are on FOR basis, goods to be delivered at the premises of the buyer. On this basis, the lower authority held that differential Central Excise duty short paid is to .....

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of VAT at the time of clearance. The freight is shown separately and collected from the client. This by itself will not make the freight as part of transaction value. He relied on the decision of Hon ble Supreme Court in CCE, Nagpur Vs. Ispat Industr .....

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ion value for Central Excise purpose. He supported the findings of the lower authorities. 4. We have heard both the sides and perused the appeal record. We have also perused certain sample invoices by the learned Counsel. The invoices clearly indicat .....

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arranging the freight at the request by the buyer by itself will not make the place of removal as delivery point in the premises of the buyer. We note that Hon ble Supreme Court in Ispat Industries Ltd. (supra) examining the term place of removal he .....

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