2014 (10) TMI 301

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..... charges are separately shown in the invoice. Further we find that there is no evidence on record that the value of the goods is suppressed to the extent the amount of freight is shown. In the absence of such evidence, we find no infirmity in the impugned order - Decided against Revenue. - E/3416/2004-Mum - Final Order No. A/1033/2013-WZB/C-II(EB) - Dated:- 6-12-2013 - Shri S.S. Kang, Vice-Presi .....

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..... on the Board s circular No. 643/34/2002-C.X., dated 1-7-2002 set aside the demand. The Commissioner (Appeals) held that in the present case, ex-works price was available and separately shown in the invoice. 3. The contention of the Revenue in the present appeal is that in view of the provisions of Rule 5 of the Central Excise Valuation Rules, 2000 freight can be deducted, only if, separately ch .....

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