TMI Blog2003 (6) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal at the instance of the assessee the issue arising for consideration is whether equalized freight shown separately in the invoices are to be added to the assessable value of the goods, even though in the order impugned the Commissioner has taken the view that all the goods were being removed on payment of duty from the factory premises itself. On going through the show cause notice it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e added to the sale price at the factory gate for arriving at the assessable value. Determination of value by applying Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 [hereinafter referred to as the Valuation Rules] would arise only in the case of excisable goods coming under clause (b) of sub-section (1) and therefore, Rule 5 of the Valuation Rules has no applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expenses incurred for transporting the goods from the depot to the buyers' place and shown separately in the invoice whether in terms of actual amount or on equalized basis, cannot be added for arriving at the assessable value for the following reasons. 4. During the relevant period under Section 4(1)(3)(c) depot was not brought under the term "place of removal". Therefore, when excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m such other place at or about the same time and, where such goods are not sold at or about the same, at the time nearest to the time of removal of goods under assessment." There is no case for the Revenue before us that the three conditions required therein namely, excisable goods are sold after their clearance from the place of removal, that the assessee and the buyer of the said goods are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We, therefore, hold that in spite of the amendment brought to the statute and coming into force of the new Valuation Rules freight charges are not liable to included in the assessable value of the goods concerned in this appeal. We, therefore, set aside the order impugned and allow the appeal. It is also ordered that the appellant will be entitled to all consequential reliefs including refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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