9911796707
TMI Blog2002 (9) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... period after introduction of the concept of depot price as basis for making assessment, under which the abatement of freight and insurance charges is not permitted for arriving at the assessable value. 2. The appellant is engaged inter alia in the manufacture of power line courier of communication system and other power materials falling under chapter heading 85 and 90 of the Central Excise Tariff Act and which are liable to excise duty. The buyers of the goods manufactured by the appellants and quoted tendered enquiry namely requiring payments to be made at ex-factory price including tax duties etc. The appellant in their course of business got ex-factory price in the offer for the goods supplied by them. In the instant case before us, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that a clear RR is obtained by railway transport authority without any ambiguity. The consignee is debited as the buyer. It was emphasised in the said reply as follows. In pursuance to the contract with the seller delivers the goods to the buyer for purpose of transmission to the buyer and does not reserve right of disposal he is deemed to have unconditionally, appropriated the goods to the contract. The Commissioner by the impugned order in paragraph 21 has negatived the contention raised by the assessee and held that customers premises would clearly come within the ambit of the definition of place of removal introduced vide clause 3(iii) in sub-section (4)(G) of section 4 from 28-9-96. Therefore, he has held that the assessment has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent case, the Tribunal in Associated Strips after considering these two decisions differed with them and held that where the goods are transported showing the seller as the consignee and buyer as the consignor and there is a separate agreement for transportation and transit insurance. It was held that following the principles of appropriation to the contract as enshrined in sections 23 and 39 of the Sale of Goods Act that these charges cannot be taken into account for purpose of valuation. Ld. DR would argue seeking the support from the said judgment of the Larger Benches in Prabhat Zarda s case and the actual words used in place of removal as contained in clause (iii) of Section 4(4)(G). The lower authority has found the buyers plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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