2007 (1) TMI 45

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..... tual from their customer by appellant – Commissioner(Appeals) after considering detail set aside the demand of duty and allow the appeal
[Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed in respect of the following Orders-in-Appeal passed by the Commissioner. of Customs & Central Excise (Appeals), Cochin: Appeal No. Against the OIA No. & date E/684/2006 120 to 144/20 .....

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..... was pointed out that there is a plethora of case laws which hold that when ex-factory price is available, the same should be taken for assessment and freight and insurance are not includible. They brought to our notice the following decisions: (1) West Coast Paper Mills Ltd. v. CCE, Bangalore - 2004 (172) E.L.T. 493 (Tri. - Bang.) (2) BPL Telecom Pvt. Ltd. v. CCE, Cochin - 2003 (153) E.L.T. 193 .....

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..... L.T. 13 (S.C.) and Indian Oxygen Ltd. v. Collector - 1988 (36) E.L.T. 723 (S.C.). It was submitted that the appellants who manufacture transformers have undertaken to deliver them to their customers, in order to keep their good relations. The expenditure incurred is separately collected from the customers. Revenue is insisting that when the place of delivery is the customer's premises, the freight .....

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..... s of the case carefully. The appellants manufacture Transformers. As per their contract with customers, delivery has to be made at their premises. But, ex-factory price is available. The transportation and insurance are separately collected. Excise duty is on the manufacture. The expenses incurred on account of transportation and insurance beyond the factory gate are not includible in the assessab .....

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