TMI Blog2019 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Sale of Goods Act, 1930 will not suffice when it is on record that the goods are supplied in accordance with a contract entered into with government agencies and accepted at the factory after prescribed tests - It is also found from the records that the contract requires the appellant to assemble the goods in accordance with the pre-arranged design in a separate transaction in which the goods supplied cannot be rejected by the procurement agency. In the circumstances, there is no reason to accept the contention of Revenue that the sale has occurred at the premises of the buyer. The transportation costs are not liable to be included in the assessable value of the accessible goods - appeal allowed - decided in favor of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of removal , and the provisions of Sale of Goods Act, 1930 to isolate the premises of the buyer as location of sale. 3. According to Learned Chartered Accountant, the Hon ble Supreme Court, in Commissioner of Customs Central Excise, Nagpur v. Ispat Industries Ltd [2015 (324) ELT 670 (SC)], has since scrutinized section 4 of Central Excise Act, 1944 from the pre-1973 enactment through subsequent amendments of 1996, 2000 and 2003 specifically in the context of inclusion of costs after removal from the factory of manufacture, to conclude that 23. It is clear, therefore, that on and after 14-5-2003, the position as it obtained from 28-9-1996 to 1-7-2000 has now been reinstated. Rule 5 as substituted in 2003 also confirms the posit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority and contends that, the place of removal being the premises of the buyer, it was obligatory that all costs up to, and including, the site of assembly should have been computed for determination of duty liability. 6. It is amply clear from the decision in re Ispat Ltd that the inclusion of transport cost beyond the factory of manufacture is allowed only upon establishing that the manufacturer continues to be the owner of the goods even at the site of assembly. Reliance placed upon the provisions of Sale of Goods Act, 1930 will not suffice when it is on record that the goods are supplied in accordance with a contract entered into with government agencies and accepted at the factory after prescribed tests. It is also fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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