1996 (6) TMI 154

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..... spondents. [Order per : K. Sankararaman, Member (T)]. - The appellants have sent a letter dated 20th June, 1996 requesting that the appeal may be decided on merits. We have heard accordingly Shri M. Jayaraman, DR and proceeded to dispose of the appeal. 2. The appeal is directed against the order-in-appeal, dated 28-11-1986 passed by Collector of Central Excise (Appeals), Bombay, whereby h .....

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..... Court of Bombay (Nagpur Bench) which has been reported in 1986 (26) E.L.T. 676. It was held by their Lordships in the aforesaid case that where the wholesale price at the factory gate is known, the question of transport charges become entirely irrelevant and that the cost of transportation from the factory gate to the place of delivery and transit insurance was not to be added to the wholesale pri .....

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..... rary is not correct. If by an arrangement with the manufacturer the customer has the material supplied at his place, the manufacturer is bound to charge for the freight and all other charges incidental to it like transit insurance, etc. These being post removal factors, the charges incurred for such activities are clearly excludible for arriving at the assessable value. We respectfully follow the .....

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