TMI Blog2018 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... self was exempted - decided in favor of appellant. Valuation of excisable goods - inclusion of outward freight up to the place of delivery of their finished goods - Held that:- The appellant has not produced anything on record which would show that they had cleared the goods from the factory gate to a warehouse, any other premises, a depot, consignment agents premises etc. from where such excisable goods were sold. Admittedly, the goods sold by the appellant delivered at the buyers premises will not make the place of removal as buyers premises - there is no justification for the appellant to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory - the question of paying duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As such, the appeal which is on this dispute is decided following the ratio of the Apex court, stated above in favour of assessee. Impugned order is modified accordingly. 3. The second issue is with reference to valuation of excisable goods manufactured and cleared by the appellant. The appellant considered the transaction value for their final products inclusive of outward freight up to the place of delivery of their finished goods. The Revenue held a view that the goods were sold and cleared at the factory gate and the appellant is not liable to include the freight component in the transaction value. Such addition of freight resulted in consideration of refund under Notification 56/2002-CE which was held ineligible to the appellant. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h such price shall be deemed to be the normal value thereof. Sub-clause (b)(iii) is very important and makes it clear that a depot, the premises of a consignment agent, or any other place or premises from where the excisable goods are to be sold after their clearance from the factory are all places of removal. What is important to note is that each of these premises is referable only to the manufacturer and not to the buyer of excisable goods. The depot, or the premises of a consignment agent of the manufacturer are obviously places which are referable only to the manufacturer. Even the expression any other place or premises refers only to a manufacturer s place or premises because such place or premises is stated to be where excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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