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TMI Blog2018 (2) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... st of transportation and transit insurance cannot be included in the assessable value as a matter of principle - reliance placed in the case of UNION OF INDIA & ORS. ETC., ETC. Versus BOMBAY TYRE INTERNATIONAL LTD. ETC., ETC. [1983 (10) TMI 51 - SUPREME COURT OF INDIA] - decided in favor of appellant. Demand on the ground of change in rate of duty - Held that: - on this issue, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (4) (b) which defines the place of removal did not include a depot within its ambit. Thus, at the material time, depot could not have been a place of removal. The appellants were clearing goods on payment of duty to their own depots and from where the goods were sold to various customers. The appellants had claimed the deduction of average freight and insurance from the selling price at their d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by them on the ground that the final selling price has remained the same. Ld. Counsel pointed out that this issue has not been dealt with by the impugned order at all. 2.1 Ld. Counsel relied on the para 50 of the decision of the Hon ble Apex Court in the case of Bombay Tyre International Ltd. - 2983 (14) ELT 1896 (SC). He argued that this para has been mis-constituted by the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be included in the assessable value as a matter of principle. The Hon ble Apex Court in the case of Bombay Tyre International Ltd. (supra) in para 50 had deal with a specific situation where the appellants intended to keep the wholesale cash price same at factory gate and at depot. This is not a mandatory pre-requisite for exclusion of value of freight and transit insurance from the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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