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TMI Blog2015 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... with Cross Objection No. 59 of 2007 - Final Order No. 52184-52185/2015 - Dated:- 7-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : S/Shri R.K. Gupta and R.K. Mishra, ARs For the Respondent : S/Shri S.P. Ojha, Consultant and R.C. Agrawal, C.A. ORDER Per. H.K. Thakur :- Appeal No. E/2388/2006 EX (DB) has been filed by the Revenue with respect to OIA No. 50-CE/ALLD/2006 dated 12/05/2006. Appeal No. E/2389/2006 EX (DB) is also filed by the Revenue with respect to OIA No. 65-CE/ALLD/2006 dated 29/05/2006. As the issue involved in both these proceedings is the same, therefore, both are being taken up for disposal under this common order. M/s Anand Transformers (P) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 581 (S.C.) appeals filed by the Revenue are required to be rejected. 3. Heard both sides and perused the case records. The issue involved in the present proceedings is whether cost of transportation from the palce of removal to the place of delivery is required to be added to the assessable value or not under Section 4 of the Central Excise Act, 1944. It is observed from the case records that respondent has entered into two separate contracts for sale of transformers and for transportation of transformers. In the case of CCE, Noida vs. Accurate Meters Ltd. (supra) where the product involved was electricity meters supplied to State Electricity Boards and two separate contracts for sale of meters and for transportation and transit insura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for the purpose of transmission to the buyer. In the light of the provisons contained in Section 23, it has to be taken that the goods are unconditionally appropriated to the contract when the above procedure was followed and goods handed over to the carrier thus passing on the property in the goods to the buyer. 19. We may also refer to the provision contained under Section 39 of the Sale of goods Act which refers to the legal effect of delivery of the goods to a carrier by the seller. It is provided that where, in pursuance of a contract of sale, the seller is authorised or required to send the goods to the buyer, delivery of the goods to a carrier, whether named by the buyer or not, for the purpose of transmission to the buyer, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of a contract of sale, the seller is authorised or required to send the goods to the buyer, delivery of the goods to a carrier, whether named by the buyer or not, for the purpose of transmission to the buyer, or delivery of the goods to wharfinger for sale custody, is prima facie deemed to be a delivery of the goods to the buyer. (2) Unless otherwise authorised by the buyer, the seller shall make such contract with the carrier or wharfinger on behalf of the buyer as may be reasonable having regard to the nature of the goods and the other circumstances of the case. If the seller omits so do, and the goods are lost or damaged in course of transit or whilst in the custody of the wharfinger, the buyer may decline to treat the delivery t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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