9911796707
TMI Blog2014 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the applicant in transferring the goods from their factory to the premises of buyer during the period from 2004-05 to September, 2008 are includible in the assessable value of the finished goods. The applicant during the relevant period have been engaged in the manufacture of hazardous chemicals viz. Caustic Soda Lye, Liquid Chlorine, HOL, Sodium Chlorite etc. falling under Chapter 28 of the CETA, 1985. Since the chemicals are of hazardous nature, it is necessary that the same are not to be transported under regular transport but required to be transported in specially designed vehicle duly licensed for such purpose. The Department has confirmed the demand on the freight charges alleging that in view of the purchase orders and the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Hon'ble Supreme Court in Escorts JCB Ltd. Vs. CCE, Delhi-II reported in 2002 (146) ELT 31 (SC), since sale is at the premises of buyer, the freight charges are to be added to the assessable value even shown on ex-factory price in the invoices. 5. We find that in similar circumstances, while considering the sale and transferring the hazardous goods, this Tribunal in Haldia Petrochemicals Ltd., after referring to its earlier judgment in Aditya Birla's case has observed at para 6 as: We had earlier in the case of Aditya Birla Insulators Ltd. Vs. C.C. Ex., Kolkata-IV -2008 (226) ELT 377 (Tri.-Kolkata), that .A particular arrangement for safe delivery of goods cannot be caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. We do not think that this can change the legal position that charges recovered towards freight, including charges for return of the special vehicles or containers from the place of delivery to the place of removal, will not form part of assessable value. Prima facie, we find that applicants are showing both ex factory price as well as freight charges separately in the excise invoices. In view of the judgment of this Tribunal in Haldia Petro Chemicals case &Nav Bharat's case (supra), we are of the opinion that the applicants could able to make out a case for total waiver of pre-deposit. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal. S.P. allowed. (Operative part of the order already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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