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TMI Blog2011 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ct for which actual freight was different from consignment to consignment – Held that:- respondents have cleared the goods on the basis of purchase order and the goods have been sold at their factory gate on a contract price and transportation cost has been shown separately, transportation cost is not includable in the assessable value, Appeal filed by the Revenue is dismissed - E/300/04 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of Rs.0.05 per bag collected additionally. The contention of the Revenue is that what they have charged is equalized freight and equalized freight will form part of assessable value. The show-cause notice was adjudicated and the demand was confirmed. A fine in lieu of confiscation of Rs.40,000/- was imposed along with a penalty of Rs.10,000/-. The said order was appealed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering that the issue involved in this case is of narrow compass, we have taken the appeal for final disposal. 4. After hearing the learned SDR and perusal of the case records, we find that as per the purchase order the goods have been sold at the factory gate. In the purchase order, the price of the goods shown separately and transportation cost has to be borne by the buyer and it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurred is more than what is reimbursed, then also revenue has an objection that it is not actual. 5. This issue is already decided by the Tribunal in Majestic Auto Ltd. Vs. Commissioner of Central Excise, Meerut - 2003 (57 RLT 19. 6. Therefore, the transportation cost is not includable in the assessable value, which has been decided by the lower appellate authority. Therefore, we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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