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TMI Blog2005 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. E/1718/02 - Final Order No. A/975/2005-WZB/C-I/(EB), - Dated:- 14-10-2005 - [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the short issue involved in the present appeal is as to whether the freight and transit insurance undertaken by the appellants on behalf of their customers and subsequently reimbursed to them by their customers is required to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng down that such freight and transit insurance charges, when the sales are ex-factory, cannot be added to enhance the assessable value. He has also shown us that contract terms indicate that the ownership in the property is transferred to their customers at the factory gate itself. The Tribunal's decision in the case of Escorts JCB Ltd., v. Commissioner of Central Excise, New Delhi, reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of handing over the goods to the transporter or at the time of loading the same in lorry/rail/steamer. As such, it is clear that the ownership of the goods passes on to the customers at the factory gate itself. Accordingly. we do not find any force in the submissions of the Ld. DR that as the contract was for installation and erection of the goods, which; incidentally are separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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