central excise duty on freight shown separately in the invoice, Central Excise

[krishna murthy]

We are a manufacturer registered with central excise.  Our terms of sale is ex-factory.  However, some of our buyers ask for transportation to be arranged for that, we charge freight separately and shown separately in the invoice.  The freight amount is not considered for calculation of central excise duty. 

Is the duty applicable on freight amount?  Is there any supreme court cases wherein it is held that if the freight amount is shown separately in the invoice should not be considered for transaction value.  (any recent judgement would be preferred)

Thanks

K. Krishna Murthy 

Posts / Replies

[Pradeep Khatri]

Baroda Electric Meters Ltd. v. Collector of Central Excise (1997 (7) TMI 126 - SUPREME COURT OF INDIA) =1997 (94) ELT13 SC,

2007 (208) ELT A-40 (S.C.) - CCE v. G.R. Cables

CCE v. Accurate Meters (2009 (3) TMI 1 - SUPREME COURT) = 2009 (235) ELT 581 (SC)

Icomm Tele Ltd v CCE  (2009 (4) TMI 384 - CESTAT, BANGALORE)=2010 (251) ELT 103 (Tribunal)

 

[krishna murthy]

Dear Pradeep Khatri

Thanks for the reply and may i request you to mail the full judgement copy or else, the location where it is available.

Thanks and Regards

K. Krishna Murthy

[Pradeep Khatri]

COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus M/S. ACCURATE METERS LTD.

[Pradeep Khatri]

ICOMM TELE LTD. Versus COMMISSIONER OF C. EX., HYDERABAD

 

[Pradeep Khatri]

BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE