TMI Blog2002 (11) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instance of the assessee the issue involved is whether the transportation charges as well as the service charges received from the buyers of the motor vehicles manufactured by the appellant are liable to be included in the assessable value. 2. The appellants are engaged in the manufacture of motor vehicles falling under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. According to the appellants, this amount is also not liable to be included in the assessable value. The above contention of the assessee was not accepted by the Commissioner relying on the decisions of this Tribunal in Prabhat Zarda Factory Ltd. v. CCE, Meerut-II - 2002 (119) E.L.T. 191 (Tri.-LB) and Escorts JCB Ltd. v. CCE Delhi - 2000 (118) E.L.T. 650 (T) = 1999 (35) RLT 9 (CEGAT). 3. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. of each vehicle which would indicate that the appropriation has taken effect at the factory. The invoices show separately the transportation charges and the service charges. The lorry receipts and railway receipts would indicate the dealer as the consignee. 4. The learned Counsel Shri Bajpai who appeared on behalf of the Revenue contended that clause 20 of the agreement with the dealer wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct which is contrary to the definition of the term "delivery" under Section 2(12) of the Sale of Goods Act, 1930. When goods sold are identified and put in the hands of the transporter, it would amount to delivery of the same to the buyer in terms of the provisions contained under Section 39 of the Sale of Goods Act. This aspect has been considered elaborately by this Tribunal in its decision in A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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