2004 (10) TMI 468

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 259/2003, dated 20-6-2003 by which the Commissioner (Appeals) has allowed the deduction of Rs. 10/- from the assessable value of Electric Energy Meters manufactured by M/s. Modern Instruments (P) Ltd. being charges for freight and insurance. 2. We heard Shri R.C. Sankhla, lear .....

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..... ced for transportation of meter that the said charge of Rs. 10/- is only freight and insurance charge up to said head destination station and thirty days thereafter. The learned SDR has contended that the Respondents themselves, under letter dated 30-11-2002 has furnished the break up of Rs. per meter as under : (i) Labour charges Rs. 2 per Meter (ii) Freight cha .....

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..... meter was payable separately; that these charges are not includible in the assessable value as held by the Supreme Court in the case of Escorts JCB Ltd. v. CCE, Delhi-II, 2002 (146) E.L.T. 31 (S.C.); that the G.Rs. submitted by the Respondents by way of proof of transportation charges have been correctly accepted by the Commissioner (Appeals), vide Order-in-Appeal No. 105/CE/ GZB/04, dated 13-8-20 .....

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