TMI Blog2004 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2004, dated 30-6-2004 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. The short point to be decided in this appeal is whether the freight/transportation charges are includable in the assessable value when the same were not shown in the Invoices as per Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but subjects manufacture or production to the duty. He said whether the transportation charges were shown separately in the invoices or were claimed the actuals or no excise duty can be levied on them. It was also contended that even if it is assumed that there is a violation of Rule 5, the rule is only procedural. The learned Advocate relied on a plethora case laws in support of the contention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable, there is no need to take the valuation rules. Hence applying Rule 5 to the present case where the factory gate price is available is itself wrong. This stand has been taken by this Bench in the case of Solaris Chemtech Ltd. v. CCE, Mangalore reported in 2004 (178) E.L.T. 966 (T) = 2004 (117) ECR 387 (Tri. -Bangalore). Following ratio of the above decision, we allow the appeal with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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