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TMI Blog2019 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... own vehicle, the respondent has earned the profit on account of transportation of the goods. The said profit eared by the respondent is not includable in the assessable value of the goods as held by this Tribunal in the case of M/s Associated Strips Limited [2017 (11) TMI 1244 - CESTAT CHANDIGARH]. The transportation charges are not includable in the assessable value of the goods as freight ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Dakshin Haryana Bijli Vitran Nigam Limited for supply of PCC Poles. As per the invoice, the respondent charged certain amount on account of freight and it was found from the records that the freight charges are higher than the actual expenses incurred by the respondent on transportation of goods upto the buyer; therefore, it was alleged that the respondent has undervalued the assessable valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty is payable by the respondent on the profit earned on transportation charges. 4. On the other hand, the Ld. Counsel for the respondent opposes the contention of the Ld. A.R. and submits that the respondent is transporting the said poles in their own vehicles and on transportation they are earning profit. The said profit earned on the transportation charges is not includable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sociated Strips Limited (supra), wherein this Tribunal held as under: 4. We find that the issue is no more res integra and stands settled by the various decisions. Reliance can be made to the lasted decision of the Tribunal in the case of Indian Sugar General Engg. Corpn. Vs. CCE, Panchkula-2016 (333) ELT 109 (Tri.-Del.). It stands held that excess freight collected from the customers m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, we set aside the impugned order and allow the appeal with consequential relief. 7. In view of the above, we hold that the transportation charges are not includable in the assessable value of the goods as freight charges are separately shown by the respondent. Therefore, we do not find any infirmity in the impugned order; accordingly, the same is upheld. 8. In result, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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