2019 (4) TMI 1593

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..... d to its customer. The freight or transportation expenses, in the instant case being 2nd stage handling charges, are not to be included in the transaction value for calculating the jute cess payable on the goods cleared through DGS D. Appeal allowed - decided in favor of appellant.
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Saurabh Bagaria, Advocate And Shri Indranil Banerjee, Advocate for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the business of manufacturing various jute products including Hessian bags and Sacking bags classifiable under Chapter 63 of the fir .....

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..... Ld. Commissioner (Appeals) rejected the appeal and upheld the Order-in-Original. Hence, the present appeal before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant submits that the requisition order of the DGS&D have been perused by the Department and they were all throughout aware of the pricing as stipulated in the said requisition order of the DGS&D. Said order did not include 2nd stage handling charges in the pricing and the prices are ex factory and since the sale is at the factory gate, Central Sales Tax has been charged in the invoices issued at the time of clearance of the goods. In support of his submissions, he relied upon the order of the Ld. Commissioner (Appeals) dated 6/6/2018 in the assessee's own case .....

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..... ayment of the appropriate sales tax by the assessee itself, thereby indicating that it had sold the goods manufactured by it at the factory gate. Sales were made against Letters of Credit and bank discounting facilities, sometimes in advance. Invoices were prepared only at the factory directly in the name of the customer in which the name of the Insurance Company as well as the number of the transit Insurance Policy were mentioned. Above all, excise invoices were prepared at the time of the goods leaving the factory in the name and address of the customers of the respondent. When the goods were handed over to the transporter, the respondent had no right to the disposal of the goods nor did it reserve such rights inasmuch as title had alread .....

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