2000 (8) TMI 481

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..... .B. Nair, Member (T)]. M/s. A. Infrastructure Limited, Hamirgarh, Bhilwara (Rajasthan), are manufacturers of A.C. Pressure Pipes which are liable to central excise duty. Their buyers are mostly public health departments of the State Government. The goods are delivered at work sites by the manufacturer. Therefore, in terms of the agreement, the manufacturer charged freight in addition to th .....

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..... pur. That Commissioner allowed his appeal holding that excess amount claimed as freight cannot form part of the assessable value of the goods and therefore, he allowed the appeal. He was following the decisions of the Supreme Court in the cases of Indian Oxygen Ltd. v. CCE [1988 (36) E.L.T. 723 (SC)] and Baroda Electric Meters Ltd. v. CCE [1997 (94) E.L.T. 13 (SC)] while passing his order. The Rev .....

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