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TMI Blog2024 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ER (TECHNICAL) Shri Saurabh Dixit, Advocate for the Appellant Shri H P Shrimali, Superintendent & Shri R K Agarwal, Superintendent (AR) for the Respondent ORDER In both these appeals, common issue are involved, therefore, both the appeals are taken together for disposal. 1. The issue involved in the present appeals is, whether the freight charges collected from customers (shown separately in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; * M/s. IDMC Limited 2023(3) TMI 735-CESTAT Ahm; * M/s. Gujarat Fluorochemicals Limited 2024 (1) TMI 883- CESTAT Ahm; * M/s. Savita Oil Technologies Ltd 2022(7) TMI 138-CESTAT Ahm; * Messrs Mira Industries 2023(4) TMI 655- CESTAT Ahm; * Eimco Elecon India Ltd 2024(4) TMI 62- CESTAT Ahm 2.1 He further submits that since issue involved is interpretation of valuation provision and on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight element separately in the invoice. A sample invoice is scanned below:- From the above invoice, it can be seen that the freight amount has been shown separately and the nature of supply is ex-factory supply. Therefore, the freight is not includable in the assessable value in terms of Rule 5 of Central Excise Valuation Rules 2000, the same reads as under: - "Rule 5. Where any excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition for exclusion of freight provided in Rule 5 of Central Excise Valuation Rules, 2000. Therefore, the freight in the fact of the present case is not includable in the assessable value. The issue in hand is no longer res integra as decided time and again, in various judgments, cited by the appellant. 5. Accordingly, the demand is not sustainable. Hence the impugned orders are set aside. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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