2015 (2) TMI 878

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..... ces, it is immaterial whomsoever has paid the transportation charges, the same are includable in the assessable value as the goods have been cleared to the customers from the godown only. Therefore, the impugned order is not sustainable on merits. We further find that the respondent has raised the issue of limitation but while filing their price list, they have not stated the fact that in rare cases they are charging transportation charges for the transportation of the goods from the factory to godown when the customer takes the delivery from the godown. As the facts were not made known to the department, therefore extended period was rightly invoked by the Revenue. Therefore, we hold that show-cause notice was issued within time. - impugne .....

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..... f transportation from factory to their godown. In these set of facts, the revenue sought to demand duty on the transportation charges collected by the respondent on account of transportation of storage tank from factory to godown. Therefore, a show-cause notice was issued to the respondent and proceedings were initiated. The show-cause notice was adjudicated. The Adjudicating Authority dropped the demand against the respondent. Aggrieved from the said order, Revenue is before us. 3. The ld. AR appeared before us and submits that in the cases where customer is being charged of transportation charges from factory to godown, the transportation charges are to be included in the assessable value as the transporter is the sister concerns of th .....

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..... delivery of the final product i.e. storage tank from the godown of the respondent are includable in the assessable value or not? 8. As the goods have been cleared to the customers from their godown by the respondent therefore, whatever transportation charges being paid for transportation of the goods from the factory to the godown are includable in the assessable value. In these circumstances, it is immaterial whomsoever has paid the transportation charges, the same are includable in the assessable value as the goods have been cleared to the customers from the godown only. Therefore, the impugned order is not sustainable on merits. We further find that the respondent has raised the issue of limitation but while filing their price list, t .....

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