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TMI Blog2014 (2) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... their factory of the Applicant as is evident from the Internal Price Circular of the Applicant, which indicates two channels of sale; one from the factory gate and the other one from the stockyard of the Applicant. Prima-facie, thus the Applicant could able to show that besides stockyard sales, there were also ex-works sale, but in relation to ex-works sales, the freight charges were incurredinitially by the Applicant in transferring the goods from the factory to a place other than the factory, where from their customer take delivery of the goods, but the freight charges were ultimately borne by the customer, which was a condition of sale. Freight charges incurred on behalf of the buyers cannot be included in the assessable value of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from their factory to the railway stockyards, from where the customers collected the goods, were collected separatey in the sales invoice, but not included in the value on the ground that the sale is ex-works. In his support of the fact that such sales are Ex-works, the Ld. Adv. has referred to an Internal Price Circular dated 31.03.1999, issued by the Applicant wherein two types of sales are mentioned indicating that in case of sale from the stockyards, the freight charges would be included in the value for payment of excise duty but no such freight charges collected extra be included when the sale is on ex-works basis. The Ld. Adv. has also referred to a Note of the Additional Secretary (page 44 of Appeal memorandum), wherein it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckyards. There is no dispute relating to determination of value on the quantity of goods sold from stockyards as the Applicant included the freight charges in transferring themanufactured goods from the factory to the stockyards, in the assessable value and discharged appropriate excise duty. The dispute is on the determination of the value of the quantity of goods claimed to have been sold directly from the factory gate to the consignee/customers. It is the claim of the Revenue that even though certain quantities of goods were sold on ex-works basis through railways but in fact, the same were delivered from the Branch Offices and hence, the railway freight charges incurred in transferring the goods from the factory to their Branch Offices, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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