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TMI Blog2000 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. - The short question that arises for consideration in this appeal is whether the expenses incurred by the assessee in transporting the goods meant for export is to be deducted from the price of the goods sold for domestic consumption to find out its assessable value. 2. Respondent manufactures two wheeled motor v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es realized from the dealers are not fully utilised towards the expenditure for transport, he is entitled to have them excluded from the assessable value relying on the principles stated by the Tribunal in Baroda Electric Meters Ltd. v. CCE, Ahmedabad, 1996 (85) E.L.T. 363. 3. Section 4 of the Central Excise Act deals with valuation of excisable goods for purposes of charging of duty of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent in this case wanted to exclude the transportation charges incurred by him for transporting the vehiclels meant for export from the price of goods sold for domestic consumption. The goods exported have no relation whatsoever with the goods sold for domestic consumption. They are to be treated as distinct and separate having different consequences under the Central Excises and Salt Act. Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port goods should be excluded. So, that final order is not of any assistance to the contention raised by the Learned Counsel. According to the Learned Counsel, the Department had gone in appeal to the Supreme Court against the above said final order and that his client had received notice from the Supreme Court. The fact that an appeal has been filed by the Department against Final Order No. 860/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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