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TMI Blog2024 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... le in the assessable value. The facts of the above case and the case in hand are absolutely identical. Therefore, following the judgment of Mira Industries, in the present cases the handling charges is not includible in the assessable value of the excisable goods. Accordingly, the demand in this respect is not sustainable. Appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Sudhanshu Bissa, Advocate for the Appellant Shri H P Shrimali Superintendent (AR) Shri P. Ganesan Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that M/s. Lubi Submersibles Ltd (Unit 1) M/s. Lubi Industries LLP having central excise registration are engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of handling charges in the impugned orders, the appellant filed the present appeals. 2. Shri Sudhanshu Bissa, Learned Counsel appearing on behalf of the appellant at the outset submits that the handling charges is not includible in the assessable value as the same has been settled in various judgments including the Hon ble Supreme Court judgment in the case of Accurate Meters Ltd 2009 (235) ELT 581 (SC), Guwahati Carbon Ltd -2009 (243) ELT 307, West Coast Paper Mill Ltd - 2004 (172) ELT 496 wherein it was held that the transportation charges of the goods even though not on actual basis are not includible in the assessable value of the goods. The learned Commissioner (Appeals) has not followed the aforesaid decisions. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is reproduced below:- 04. We have carefully considered the submission made by both sides and perused the records. The issue required to be decided in this matter is that whether the amount shown separately as freight and handling charges in the invoices can be included in the assessable value u/s 4 of the Central Excise Act, 1944 or not. We find that Revenue s case has no merits as during the disputed period duty liability has been discharged by the appellant on the basis of transaction value. We have seen the specimen invoice copy produced by the learned Counsel and note that duty paying documents were indicating separately the value for the freight and handling charges. 4.1 It is the case of the department that price of the goods so r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of the contract, the assessee was bound to transport the goods from the factory-gate to the place of State Electricity Boards at the rates specified in the tender. In the said case the Apex Court held that the place of removal remains the factory-gate and the cost of transportation from the place of removal to the place of delivery cannot be included in the assessable value even though the cost of transportation has been calculated on average basis and not on actual basis. The ratio of the said judgment apply squarely to the facts of the present case. 5.2 Similarly, this Tribunal in the case of Majestic Auto v. CCE cited supra, had held that the equalised cost of freight shown separately in the invoices cannot be included in the assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng charges and separately shown in the invoices cannot be included in the assessable value u/s 4 of the Central Excise Act, 1944. Therefore being the same facts and issue involved in the present case also, the freight and handling charges shown separately in the invoice of the appellant is also not includable in the assessable value of the excisable goods, consequently, duty demand on the said elements is not sustainable. 05. Accordingly, the impugned order is set aside. The appeal filed by the appellant is allowed. 4.1 From the above it can be seen that the decision is given considering the various Supreme Court and CESTAT judgments. The facts of the above case and the case in hand are absolutely identical. Therefore, following the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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