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TMI Blog2012 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... mers will pay certain amount towards freight and the respondents were showing the said freight amount in the invoices and also recovered the same from the customers as per the agreement irrespective of actual transportation charges incurred by the respondents - place of removal in the instant case is factory though the place of delivery is the stores of the Electricity Board and, therefore, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red is on F.O.R destination basis therefore the freight is a part of transaction value. 3. The respondents submitted that the Tribunal in the case of C.C.E. v. Ramkrishna Electricals Pvt. Ltd., a sister concern of the respondents (Appeal Nos. E/124 129/04) dismissed the appeals filed by the Revenue which were filed on the same ground. 4. We find that, in the present appeal, the issue involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rival submissions. The purchase orders clearly indicates FOR destination price which consists of ex-works price including packing charges but excluding duties and taxes, freight charges, transit insurance charges, excise duty on the ex-works price and Maharashtra Sales Tax on ex-works price plus excise duty and freight. Each of these elements are shown separately and the total FOR destination pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivery is the stores of the Electricity Board at various places. Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 provides that where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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