9911796707
TMI Blog2018 (9) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyers place is an additional consideration towards sale of goods - Held that:- The issue is no longer res integra as the Hon’ble Supreme Court in the case of Baroda Electric Meters Ltd. [1997 (7) TMI 126 - SUPREME COURT OF INDIA] held that duty of excise is on manufacture and not a tax on the profits made on transportation - Even after the new Valuation Rules came into force, similar view wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery of goods to the buyers place is an additional consideration towards sale of goods which has not been included in the assessable value for payment of appropriate duty in violation of the provisions of Section 4 of the Central Excise Act, 1944 read with Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. After due process of law, the Original Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of their own vehicles and private transporters and pay them the freight charges. The appellant may spend the entire amount towards transportation or spend more or less and it depends on various factors. 2.2 The appellant relied upon various decisions of the Hon'ble Tribunal as well as the ruling of the Hon'ble Supreme Court in the case of Baroda Electric Meters Ltd. Vs. Collector of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 states that "Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section (4) of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the cost of transportation from the place of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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