9911796707
TMI Blog2004 (6) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of PVC pipes and fittings classifiable under Heading 3717.00. They were selling the said pipes and fittings from their factory gate as also from the depots. They filed two declarations for the said sale with their Jurisdictional Central Excise Office wherein the price charged from the customers was identical. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As a result of finalization of the provisional assessment demands were also raised by the Superintendent. 2. After hearing Shri Mayur Shroff, ld. Advocate appearing for the appellant we find that in terms of Supreme Court decision in the case of Bombay Tyre International Ltd. - 1983 (14) E.L.T. 1896 (S.C.), they were entitled to deduction of equalised freight from the total sale price of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales at factory gate but the said fact would not stop them from claiming the correct assessable value for the depot sales. 3. We have heard Shri R.B. Pardeshi, ld. JDR appearing for the Revenue who reiterates the order passed by the Commissioner (Appeals). 4. After considering the submissions, we find that the appellant s claim deduction of 4% on account of equalised freight in respect of dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o adjudication in the light of observation made by us above. We, however, make it clear that the issue of claiming deduction of the said amount from the factory gate sale price is not before us and is not a subject matter of the present appeal. As such, we are not passing any order on the same. The appellants have also clarified that since the assessments for factory gate stand finalized without t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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