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TMI Blog2017 (6) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Vs. Laxmi Engineering [2004 (10) TMI 426 - CESTAT, NEW DELHI], a similar view was taken for the transportation cost incurred by the assessee from the place of removal to the place of delivery is not to be included in determining the assessable value. Demand set aside - appeal allowed - decided in favor of appellant. - E/264/2007 - 40947/2017 - Dated:- 13-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The issue for consideration is whether the appellant is entitled for the deduction of secondary freight incurred by them from their depot to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier Order-in-Original No.3/2002 dated 23.1.2002 that the appellant had produced the Chartered Accountant's certificate to establish that the secondary freight mentioned in the invoices are equated freight. That the original authority, however, rejected the contention of the appellant without giving weightage to the certificate issued by the Chartered Accountant. When the freight is averaged and the authorities below are also satisfied that the same has been incurred by the appellant, the demand raised is unsustainable. Further, that it is impossible to produce proof for the incurring of the actual cost of transportation when the freight is averaged. Further, that the transaction value as defined under section 4 of the Act is for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced by the assessee that the freight amounts mentioned therein are equated freight, calculated on a particular pattern or system of pricing. This is further strengthened by the confirmation of the assessee during the personal hearing that they ensure uniform price irrespective of the quantity and place. 7. From the above, it is seen that the freight amount mentioned in the invoice are equated freight calculated at a particular pattern or system of pricing. They have also produced the certificate of the Chartered Accountant. As rightly submitted by learned counsel for the appellant, it is not practically possible for the appellant to have the equated freight showing separately in the invoices. The Tribunal in the case of Bhopal Wir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight from the assessable value can be allowed. 5.3.1 Since as per the provisions of Section 4(1)(a) as it stood during period w.e.f. 1-4-2000, the assessable value of the goods is the transaction value in respect of the sale for delivery at the time and place of removal, if the transaction value is for delivery at a place other than the place of removal, if the transportation cost from the place of removal to the place of delivery, the evidence about which has to be produced by the Assessee, has to be excluded from the assessable value. In view of this, the ratio of Hon ble Supreme Court's judgment in the case of UOI Others v. Bombay Tyre International Others (supra) with regard to the provisions of old Section 4(2) will be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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