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TMI Blog2006 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri T.K. Govil, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Appeal No. E/2082/04 - Heard both sides. We first take up appeal No. E/2082/04, which relates to the question as to whether transportation charges are includable in the assessable value under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975. The appellants have installed air-condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning system as a whole cannot be considered to be excisable goods. Air-conditioning units, however, would continue to remain dutiable as per the Central Excise Tariff. It is clear from the aforesaid circular of the Board that the parts and components of air-conditioning and refrigerating plants have to pay duty. It is the contention of the appellants that since the goods are removed from the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsported from the factory to the site, such subsequent transportation charges are not required to be included in the value. This is not a case when goods are transported to the depot and subsequently sold from the depot. 4. We find that our view is supported by the decision of the Tribunal in the case of Cadbury India Ltd. v. CCE, Pune - 2001 (135) E.L.T. 510 (Tri. - Mum.), which holds that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal No. E/2082/04 i.e. whether the transportation charges can be included in assessable value of the goods transported to their own establishment. The learned Advocate also states that the refund claim was filed on 13-9-2000 and since the assessment was finalized by an order dated 6-6-2000, the refund claim was made within the time limit prescribed apart from the fact that the deposits were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, we are of the view that the amount of Rs. 8 lakhs deposited by the appellants on ad-hoc basis is required to be refunded to them. However, while granting the refund, the original authority has to ensure that the principles of unjust enrichment are adhered to. Before passing a fresh order in this regard, he shall also grant a reasonable opportunity of hearing to the appellants to enable them to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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