2013 (12) TMI 683

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..... missioner (AR) PER : S S Kang Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of duty of Rs.77,053/-, interest and penalty. The demand is confirmed after adding freight to the assessable value of the goods. The case of the Revenue is that the applicants are recovering the freight by issue of debit notes separately and the freight is mentioned in the invoice .....

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..... ants is that the transportation of the goods to the place of their customer is not a condition for sale. It is in some cases where the customer making a request for delivery, the appellants arranged transport and recovered transportation charges as agreed by the customer. 6. We find that this issue is now settled by the decision of the Hon'ble Supreme Court in the case of Accurate Meters Ltd. (su .....

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