9911796707
TMI Blog2011 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... herever freight actually paid is less than the amount collected by way of freight and transportation charges, the differential amount is not includible in the assessable value, since the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. Thus, the differential amount is not includible in the assessable value - Following decision of Boroda Electric Meters Ltd. v. Collector of Central Excise [1997 (7) TMI 126 - SUPREME COURT OF INDIA] - Decided in favour of assessee. - E/EDM-442/2003 and E/EDM-175/2005 - Final Order Nos. A/377-378/KOL/2011 - Dated:- 12-12-2011 - Shri S.K. Gaule and Dr. D.M. Misra, JJ. Shri K.K. Acharya, Advocate, for the asseessee. Shri S. Mishra, Addl. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erential amount of freight on which they had paid the duty and the freight which they had recovered from their customers. All the proceedings were confirmed by the learned Commissioner. Aggrieved by the same, the Assessee filed the Appeal. The Revenue also filed another Appeal for the period from 20-3-2001 to 28-2-2002, on the ground that the learned Commissioner (Appeals) should not have decided the issue, when the Department s appeal was pending decision, against the Larger Bench s decision in the case of Indoworth India Pvt. Ltd. v. CCE, Nagpur reported in 2004 (170) E.L.T. 46 (Tri.-LB). 4. Insofar as the valuation of clearance made in DTA is concerned, the contention of the Assessee is that the Tribunal in the case of Futura Polymers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds the inclusion of freight recovered from their customers, the Assessee contended that differential amount between equalized freight and the freight actually paid, is not includible in the assessable value. In support of their contention, they have placed reliance on the Hon ble Supreme Court s decision in the case of Boroda Electric Meters Ltd. v. Collector of Central Excise reported in 1997 (94) E.L.T. 13 (S.C.). 5. Learned A.R. appearing for the Department reiterates the findings of the lower authorities. Insofar as the valuation in case of stock-transfer is concerned, learned AR submits that the valuation in that case should be done as per Rule 8 of the Central Excise Valuation Rules, 2000. Insofar as the inclusion of additional fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the demand of duty on differential amount between equalized freight and freight actually paid, the Hon ble Supreme Court in the case of Boroda Electric Meters Ltd. v. Collector of Central Excise (supra) held that wherever freight actually paid is less than the amount collected by way of freight and transportation charges, the differential amount is not includible in the assessable value, since the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. Thus, the differential amount is not includible in the assessable value. In these circumstances, the Assessee s Appeal is allowed and the Revenue s Appeal is dismissed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
