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TMI Blog2018 (8) TMI 1784X X X X Extracts X X X X X X X X Extracts X X X X ..... ears Ltd, Oswal Cables Pvt Ltd, Paramount Wires & Cables Ltd And Paramount Communication Ltd - 2018 (8) TMI 1784 - CESTAT NEW DELHI - 2019 (366) E.L.T. 835 (Tri. - Del.) - Valuation - inclusion of transportation charges in the assessable value - place of removal - Held that:- The transportation charges beyond the place of removal i.e. factory or depot, the respondents are not liable to pay duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri A.K. Prasad, Shri Madusudan Sharma, Shri B.L. Sharma, Shri Hemant Bajaj, Shri Himanshu Bansal, Shri S. Sinha, Advocates for the respondent. JUDGMENT Ashok Jindal, Revenue is in appeal against the impugned orders wherein the ld. Commissioner (Appeals) dropped the demand against the respondents holding that the goods transportation charges are not to be included in the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the assessable value of the impugned goods. The matter was adjudicated initially and demand on account of differential duty on goods transportation charges up to the place of buyer was confirmed but on appeal before the ld. Commissioner (Appeals), the adjudication orders were set aside. Against those orders, Revenue is before us. 4. Heard the parties. As in the case of CCE Vs. Ultra Tech C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2018 dated 2.8.2018. Therefore, relying on the decision of this Tribunal in the case of M/s Sharda Ceramics Pvt. Ltd. (supra), we hold that the outward transportation charges are not to be includible in the assessable value. Consequently, the respondents are not liable to pay duty on outward transportation charges. 5. With these terms, we do not find any infirmity in the impugned orders, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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