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TMI Blog2016 (8) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... , upto the buyer’s place is to be excluded for valuation of goods for the purposes of computation of Excise duty, provided it is charged separately to the buyer in addition to the price of goods. Therefore, when there are separate contract for sale of the goods and for transportation etc., it is held that the said transportation charges can not be included in the assessable value of the goods for the purposes of computation of Central Excise duty. - Decided against the revenue - Ex. Appeal No.2387/06 - - - Dated:- 25-2-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. ASHOK KUMAR ARYA, MEMBER (TECHNICAL) For the Petitioner : Shri Rajeev Ranjan, Joint Commissioner (A.R.) For the Respondent : Ms. Shreya Dahiya, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the goods on equalized freight basis to the respective customer/buyer; when there is separate invoice and separate contract for transportation, when sale is completed at the factory gate itself, the said freight charges cannot be included in the value of the goods for the purposes of duty of Central Excise. She cites the following decisions in support : (i) Commr. of Customs Central Excise, Nagpur Vs. M/s Ispat Industries Ltd : 2015-TIOL-238-SC-CX ; (ii) Commr. of Central Excise, Mumbai III Vs. EMCO Ltd. : 2015-TIOL-163-SC-CX ; (iii) Commr. of Central Excise, Allahabad Vs. Chandra Metals Pvt. Ltd. : 2014-TIOL-797-CESTAT-DEL. 5. We have carefully considered the facts on record as well as the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that cost of transportation from the place of removal to the place of delivery, is not to be included in the assessable value, even there cost of transportation has been calculated on average basis. In this regard, Para 8 of the said decision is referred below : 8. In view of above cited judgement of the Tribunal, it clearly comes out that the cost of transportation from the place of removal to the place of delivery cannot be included in the assessable value even though cost of transportation has been calculated on average basis and not on actual basis. Same finding was reflected by the Tribunal in the case of Majestic Auto Ltd. cited supra. We have also perused board s circular wherein it has been stated that the deductions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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