9911796707
TMI Blog2004 (7) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. Appellants are manufacturers of excisable goods conforming to Customers specification. They invoice the customers as per the rates in the contracts entered and also for services rendered on account of forwarding the goods to a transporter, of the customers choice, at rates entered into the contracts with such customers. Whoever takes delivery at factory gate are not invoiced or char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as much as they have failed to include the amount of forwarding charges recovered by them from their customers in the value for assessment......... the finding arrived by the lower authority is - .....................In the instant case, the loading is done in the factory premises only, and the forwarding charges are not charged on a average basis. ......... In the num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, those stated by the appellant at the time of personal hearing and the law on the subject. The appellant did not produce any proof regarding actual amount collected from the customers before the adjudicating authority. The forwarding charges are not included in assessable value as these are costs incurred and their price is ex-works price. The forwarding is aid to be normally done by custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges ex-factory up to the customers indicated destination i.e. in the nature of transport costs cannot be reckoned for valuation as held by Supreme Court in case of Baroda Electric Meters Ltd. - 1997 (94) E.L.T. 13 Supreme Court wherein the court did not approve the theory of actual transports costs permissible for claiming/determining the values under Section 4. Following the same, no nexus fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
