9911796707
TMI Blog2009 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... g under Chapter numbers 28 and 29 of the Central Excise Tariff Act 1985. They are clearing some of their products through tankers to their buyers. They are having specialized tankers essential for transport of their goods like. CSA, HCL and Sulphuric Acid. These tankers are being given to the transporters on rental basis and used for clearance of their goods. It is the allegation that additional consideration received in the form of tankers rental charges are not included in the transaction value by the appellants. On enquiry by the officers of Central Excise, it was revealed that some of their products can be transported to the buyers only by specific variety of tankers made with specific variety of steel and lined with rubber. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, to various lorry owners who collect the freight charges from the consignee. He submitted that the lorry owners paid a specific amount as hire charges of tankers to the appellant. It is his submission that these hire charges are sought to be included in the value of the goods cleared by the appellant. It is his submission that the period of dispute is 1-7-2000 to 31-7-2004 and definition of transaction value is to be considered for arriving at duty liability. He would submit that the hire charges paid by the transporters are for the purpose of hire/rental of specialized tankers, cannot be equated to art amount received from the buyer of the goods. He would submit that the issue is now fairly settled by the decision of the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anks from the transporters will be added in the transaction value for the purpose of duty or not. The buyers pay lorry freight charges to the owner of the lorry. The freight charges paid by the buyer to the transporter necessarily consist of hire charges, which are collected by the appellants from the lorry owner. The hire charges are collected by the appellants in addition to the sale of the goods indirectly from/through the transporter in the guise of rental charges of the tank& Thus the hire charges collected by the appellants are nothing but an indirect consideration received from the buyer in connection with sale of goods and the same is liable to be included in the assessable value. Moreover, these tanks are specially made with rubber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3)(D) of the Central Excise Act, 1944, which we may read as under: "Section 4(3)(d) "transaction value" means the price actually paid or pay able for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the ass by reason of, or in connection with the sale, whether pay able at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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