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TMI Blog2012 (11) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Rakesh Kumar, JJ. REPRESENTED BY : Shri P. Basist, Advocate, for the Appellant. Shri S.R. Meena, AR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The Appellant manufacture transformers chargeable to Central Excise duty. There is no dispute that there their sales are at the factory gate. In their invoices issued to the buyers the freight is charged at equalized rate which is shown separately. The period of dispute is from 2001-02 to 2003-04. The Department s allegation is that during this period in some cases the freight charged on equalized basis from the buyers is more than the freight expenses actually incurred and excess amount recovered as freight, do not form part of the transaction value. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the factory gate; that in this regard, he relies upon the judgment of the Hon ble Supreme court in the case of Baroda Electric Meters Ltd. v. C.C.E. reported in 1997 (94) E.L.T. 13 (S.C.) and Mercedes Benz India Pvt. Ltd. v. C.C.E., Pune-I reported in 2010 (260) E.L.T. 149 (Tri.-Mumbai); that the judgment of the Tribunal in the case of Mercedes Benz India Pvt. Ltd. is with regard to the provisions of Section 4, in force w.e.f. 1-7-2000 and this judgment is squarely applicable to the facts of this case and that in view of this, the impugned order is not correct. 4. Shri S.R. Meena, learned Senior Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. On bare reading of the above, it is apparent that the transaction value is the actual price paid or payable for delivery of the goods at the time and place of removal and if the place of removal is the factory gate, the assessable value would be the transaction value at the factory gate and would not include the freight from the factory gate to the customer s premises. Learned A.R. has urged to include the differential freight charged from the transporter to the transaction value on the premise that this is a ploy used by the assessee to depress the transaction value of the goods with a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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