2014 (6) TMI 819

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..... action value provided the cost of transportation is charged to the buyers, in addition to the price of goods and shown separately in the invoices for such excisable goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed under Rule 5 of the Valuation Rules. In these circumstances, we find no infirmit .....

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..... transaction value. The respondents are recovering the freight charges by issuing debit notes to their customers. A show cause notice was issued to the respondents in view of the provisions of Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, demanding duty by adding the freight charges to the assessable value of the goods. 3. The adjudicating author .....

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..... d hence the impugned order is rightly passed. 5. We find that as per the provisions of Rule 5 of the Valuation Rules, the actual cost of transportation from the place of removal to place of delivery of such excisable goods is excluded from the transaction value provided the cost of transportation is charged to the buyers, in addition to the price of goods and shown separately in the invoices fo .....

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