2019 (1) TMI 126

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..... basis and the freight amount has been reimbursed for transporting the material from factory to the premises of the customer - the cost of freight cannot be added to the assessable value - appeal allowed - decided in favor of appellant. - E/1703/2010 - A/87884/2018 - Dated:- 14-11-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) For the Appellant : Shri .....

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..... Advocate, Shri Raymond George for the appellant, submits that the manufactured goods were sold on ex-works basis and during the relevant period, they paid excise duty on the excess freight amount which later claimed as refund, but the same was rejected by the authorities below on the ground that they are not entitled to deduct freight element on equalized basis but it should be on actual basis. I .....

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