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TMI Blog2009 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... hemselves. Therefore, there remains nothing for tribunal to decide - In view of the above, we hold that in the facts and circumstances of the case, the place of removal is the factory gate of the respondents and the freight and transit insurance will not form part of the assessable value. Accordingly, the appeal of the Revenue is devoid of any merit and is rejected. - E/325/2003 - A/236/2009-WZB/C-II/EB - Dated:- 17-6-2009 - S/Shri A.K. Srivastava, Member (T) and Ashok Jindal, Member (J) Shri Manish Mohan, SDR, for the Appellant. Shri R. Vishwanathan, Asst. General Manager, for the Respondent. [Order per: Ashok Jindal, Member (J)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. RJB/M-11/344/2002 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce charges form part of the assessable value or not. 4. Ld. SDR placed before us the Circular No. 251/85/96-CX, dated 14-10-1996, wherein the definition of place of removal is defined as under :- "In the Finance Act of 1996, definition of "place of removal" has been amended to include depot, consignment agents or any other place or premises from where the goods are sold by or on behalf of the assessee within its scope. However, time of removal for these other places of removal added in Section 4 shall be deemed to be the time at which such goods are cleared from the factory". 5. In the said circular, the point of doubt was raised whether transport cost from factory gate to the other places of removal such as depot etc. will form part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isks in transit, from the time of leaving L T's premises until arrival at the customer's premises or at carrier's godown at the destination. Cost of the insurance is to be paid by the Customer over and above the Contract price in all ex-works deliveries. 8. Further, on perusal of the purchase orders or Contract notes we find that the prices indicated are ex-Powai, where the goods are removed. 9. Shri R. Vishwanathan, relied on the following case laws wherein it was held that dispatch of goods at manufacturer's risk would not establish that the ownership of goods continued with the manufacturer, that the property in the goods was passed on to the buyer at the place of removal and not at buyers' premises - Freight and insurance charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 7230 of 1999 of Escorts JCB Ltd. was decided by the Supreme Court by holding that ownership of goods have no relevance in so far as transit insurance of goods is concerned and that delivery to the carrier at the factory gate is delivery to the buyer and therefore, element of freight and transit insurance is not includible in the assessable value. The ratio of this decision was followed in the case of Prabhat Zarda Factory Ltd. - 2002 (146) E.L.T. 497 (S.C.). Subsequent to these developments, the CBEC issued 37B Order No. 59/1/2003-CX, dated 3-3-2003. The Board has directed therein that it would be essential in each case of removal of excisable goods to determine the point of "sale " and that as per the two Supreme Court decisions this wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of transit insurance and freight is not includible in the assessable value for charging duty ". 11. Heard. 12. The Circular dated 14-10-1996 placed before us does not indicate that the place of removal is buyer's place. The Circular only indicates that if the seller or manufacturer are having different places for removal of the goods for sale, these different places are to be considered as place of removal. 13. The Officer, who authorised to file this appeal before us, herself has given the findings that the place of removal is the factory gate in the Order-in-Original No. 14/05 dated 16-5-2005 in the case of the respondents themselves. Therefore, there remains nothing for us to decide. 14. In view of the above, we hold that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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