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TMI Blog2017 (8) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... hil Nachani, Advocate for the appellant Shri M.R. Melvin, Supdt. (AR) for the respondent ORDER Per: Ramesh Nair The brief facts of the case are that the appellants cleared their excisable goods from factory gate but did not show freight, transportation charges separately in excise invoice. They had collected freight and transportation charges either through commercial bills or debit notes. The case of the department is that as per Rule 5 of Central Excise Valuation Rules 2000 if the excisable goods are sold for delivery at a place other than the place of removal, the value of such excisable goods shall be deemed to be the transaction value excluding the actual cost of transportation from place of removal to the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance on the Tribunal decision in the case of Kappac Pharma Ltd. - 2017-TIOL-305-CESTAT-MUM. 3. Shri M.R. Melvin, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find from the impugned order that the Commissioner (Appeals) has held that transportation charges collected by the appellants is required to be included in the assessable value by giving the following finding:- I have gone through the case records and written submission filed by the respondents and find that lower authority has failed to appreciate the facts that respondents had collected freight and transportation charges th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory the transportation cost is not to be included in the assessable value, therefore the transportation cost per se in the given transaction is not includable in the assessable value. As regards the ld. Commissioner (Appeals) finding that it is not excludable due to the reason that the transportation cost was not shown separately in the invoice is only a procedural lapse. Whether the transportation cost shown separately in the invoice or charged separately by way of commercial invoice or debit note, the nature of the transportation cost is not under dispute. Therefore in our considered view, merely because the transportation cost is not shown separately in the invoice cannot be the reason for denying the exclusion of the same from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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