9911796707
TMI Blog2008 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : M. Veeraiyan, Member (T)]. - 1. These appeals are against the order of the Commissioner No.11/MP/VAP I/2003 dated 10-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- a. The appellant-company is a manufacturer of Air-conditioners; there are sales from their depots; they also dispatched the air-conditioners from the factory to their customers on door delivery basis. Their Head office of had an umbrella insurance cover in respect of movement of all their goods from any location to any other location. The movements of air-conditioners from the factory premises to the customers' destination got automatically covered by this umbrella insurance policy. b. On the basis of investigation, sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinate supply and installation. b. Demand exclusively relates to sales effected directly from the factory to the customers. The valuation was done u/r 173C on the basis of invoice values. The price charged to the customer is an all inclusive price. No separate recovery towards freight, insurance and other charges were made from the customers even though they were separately shown in the invoices. c. Demand is also barred by limitation, as i. there was no mis-declaration, as demands are based on direct sales to customers, for which no declaration was ever filed; the declarations filed under rule 173C was in respect of sale through depots/branches, which is not the subject matter of the show cause notice. ii. Declarations, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been placed on the agreement with the transporter and the insurance policy taken by the appellant. 5.2 It is not disputed by the appellant that they had arranged the transport and also got the insurance cover for the safe transport of the goods to the customers' premises. Not withstanding this, the claim of the appellant is that the sale of the goods has taken place at factory gate itself, but only the risk of transport has been covered up to the place of delivery as a service to their customers. It was claimed that the involvement of branches was limited only to ensure after sales service. In respect of direct sales at factory gate, the purchase orders indicate lower price than the depot price as on such sales, no sales tax becomes p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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