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TMI Blog2017 (9) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... portation is to be added to the assessable value? - Held that: - the issue has been decided by the Hon’ble Supreme Court in the case of M/s Baroda Electric Meters Ltd. [1997 (7) TMI 126 - SUPREME COURT OF INDIA] wherein it was held that duty of excise is a tax on manufacture and not tax on profit made by a dealer on transportation - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... s customers asked the appellant to deliver the goods at their premises but at the same time element of freight was determined by the respective Electricity board and they gave them fixed amount towards freight irrespective of the fact as to whether the appellant incur loss or gain on account of such payment of amount towards freight. 3. It appeared to Revenue that since the appellant had charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Indian Oxygen Ltd. Vs Collector of Central Excise reported at 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters Ltd. Vs Collector of Central Excise reported at 1997 (94) E.L.T. 13 (SC) and also relied upon Commissioner of Central Excise, Noida Vs Accurate Meters Ltd. reported at 2009 (235) E.L.T. 581 (SC). 6. Learned A.R. has supported the impugned Order-in-Appeal. 7. Having consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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