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TMI Blog2014 (5) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... een stated that the deductions are permissible only for the actual cost so collected from his buyers - Decided against Revenue. - Appeal No.E/1314/2006-Ex - - - Dated:- 12-9-2013 - Archana Wadhwa and Manmohan Singh, JJ. For the Appellant : Shri B B Sharma, DR For the Respondent : Ms Tuhina Sinha, Adv. JUDGEMENT Per: Manmohan Singh: Department is in appeal against the order of Commissioner (Appeals) No.4/CE/Alld/06 dt.31.1.2006 wherein the Commissioner (Appeals) dropped the demand relating to the issue whether equalized freight separately charged to be included in the assessable value in case of sale on FOR destination basis for the period from July, 2000 to February, 2003. Revenue did not accept Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 11AC of the Act read with Rule 25 of Central Excise Rules, 2002 were issued. 3. Following grounds of appeal have been taken by the department: (a) Commissioner (Appeals) while concluding the case clearly covered under section 4(1)(a) and not section 4 (1) (b) did not deemed to have considered clearances in the case of contract and records of transaction and clearly established that sales were made on FOR destination basis. It was further stated that the goods were sold for at place (buyer's premises) other than the place of removal. (b) Commissioner (Appeals) has not taken into consideration the facts of exclusion of cost of transportation under Rule 5 is not absolute but conditional and was subjected to fulf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely because Sales tax paid on amount inclusive of freight charges, it cannot be concluded that sale taken place at destination - Clauses relating to testing etc., indicating that property transferred at factory gate itself - It has been decided by Supreme Court in the case of Accurate Meters Ltd. 2009 (235) E.L.T. 581 (S.C.) and also the Tribunal in the case of Majestic Auto Ltd. 2003 (160) E.L.T. 541 (Tribunal) that freight charges cannot be included in the assessable value - No infirmity in impugned order. 7. Para 5.1 and 5.2 of the judgement are reproduced for ready reference:- 5.1 The Hon'ble Apex Court in the case of Commissioner of Central Excise v. Accurate Meters Ltd., 2009 (235) E.L.T. 581 (S.C.) considered a simila ..... X X X X Extracts X X X X X X X X Extracts X X X X
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