2009 (10) TMI 763

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..... ts are a manufacturer of capsule filling machinery, dusting and polishing machinery, empty capsule sorting machinery, automatic capsule loading machinery, etc., required by various pharmaceutical company. Revenue is in appeal against the decision of the Commissioner (Appeals) in the impugned order holding that cost of transportation recovered by the respondents is not required to be included in th .....

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..... , the learned Advocate on behalf of the appellant submitted a copy of the purchase order, which shows that according to the terms and condition, the basis of the price is FOR the works of respondent. No doubt the delivery is required to be made at the site of the purchaser but the contract clearly provides that price is ex-works and transportation charges is extra and contract also specifies the t .....

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