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TMI Blog2015 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... livery i.e. from the factory gate to the depot separately. In terms of Rule 5 of the Central Excise Valuation (Determination of price of Excisable Goods) Rules, 2000, such a cost of transport which is also separately shows, is not includable in the valuation for the purpose of excise duty. - no error in the judgment of the Tribunal - Decided against Revenue. - Civil Appeal No. 1742 of 2004, Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of price of Excisable Goods) Rules, 2000. The assessee were engaged in clearance of their final product directly to the customers at the factory gate as well as stock transfer to their various depots. The assessee had filed price declarations with the department under Rule 173 of the erstwhile Central Excise Rules, 1944 declaring that their stock transfer price as given in the said decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal allowed the appeal filed by the assessee vide order dated 01.12.2003 relying upon the circular No.354 /81/2000- TRU dated 30.06.2000. While allowing the appeal of the respondent herein, the Tribunal has arrived at a categorical finding that the respondent is not responsible to pay the cost of transport from the place of removal to the place of delivery i.e. from the factory gate to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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