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TMI Blog2018 (9) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... vindarajan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in manufacture of PVC insulated cables and are registered with the Central Excise Department. It was alleged that the appellants have collected separately, in addition to the price of the goods sold, Inspection Charges, Service charges and Freight Charges from their buyers through debit notes. According to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value is settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd. - 2016 (331) ELT 3 (SC). 2.1 With regard to the service charges, he submitted that these services are related to arrangement of railway transport and hence they are not includible in the assessable value. For the same reason, the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value. 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. With respect to service charges, he submitted that the appellant has raised debit notes for collection of such service charges. This is incurred in connection with sale and therefore is includible in the assessable value. He referred to Section 4(3)(d) of Central Excise Act, 1944 and submitted that transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o transport arrangement through rail. These charges have been paid to M/s. ARR Cargo Movers towards making arrangements for the transport of goods through railway. It can be seen that these are in connection with the loading / cargo handling of the goods for transportation by railway. The Commissioner (Appeals) has held that the freight charges are not includible in the assessable value since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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