2017 (12) TMI 1533

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..... e invoice is only to show the actual amount of freight. However freight per say is not includible in the assessable value - Merely because the transportation charges are not mentioned in the excise invoice, the same cannot be charged to excise duty - appeal allowed - decided in favor of appellant. - E/4172/05 - A/85072/17/EB - Dated:- 2-11-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. .....

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..... invoice but the actual freight paid by the appellant was shown in the commercial invoice. This transportation is separately negotiated the amount with the buyer over and above the price of the goods. In principle the transportation charges is not includible in the assessable value in terms of Section 4 (1) (a) read with Rule 5 of Central Excise Valuation Rules,2000. In support of his submission he .....

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..... y considered the submissions made by both the sides, we find that the demand of duty on the transportation charges was confirmed by the lower authorities only on the ground that the same was not shown separately in the invoice issued under Rule 11 of Central Excise Rules, 2001. In our view the purpose of showing freight separately in the invoice is only to show the actual amount of freight. Howeve .....

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