9911796707
TMI Blog2024 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... cases the handling charges is not includible in the assessable value of the excisable goods.' In view of the above decision in the appellant s own case the issue in the present case is no longer res integra. Therefore, the demand on the freight handling charges is not sustainable - the impugned order is set aside - appeal allowed. - HON'BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON'BLE MR. RAJU , MEMBER ( TECHNICAL ) Shri Amal Dave , Advocate for the Appellant Shri Sanjay Kumar , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the freight handling charges calculated separately and shown in the sale invoice is includable in the assessable value of excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndling charges. 4.1 It is the case of the department that price of the goods so recovered should include elements of freight and handling charges which cannot be considered as transportation/handling cost but it is additional consideration. In this regard this Bench is of the view that during transportation of goods from the factory gate to the destination there can be certain charges incurred for handling of finished goods which the appellant has recovered only as cost of freight and handling. There is no evidence on record to show by the department that said charges are nothing but arrangement for reducing the assessable value of goods. In the absence of any such evidence it has to be held that the entire element of freight and handling c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of freight shown separately in the invoices cannot be included in the assessable value even after 1-7-2000 when the place of removal remains the factory-gate. 4.2 We also find that in the matter of Lamina Suspension Products Pvt. Ltd. Vs. Commissioner of C.Ex. Mangalore-2018 (17) G.S.T.L. 296 (Tri.Bang.) the tribunal dealing with the identical issue held as under:- 4. By considering the total facts of the case, it appears that the appellant is a manufacturer of leaf spring which attracts the Central Excise duty under the heading 85 of CETA, 1985. The appellant clears the goods from their factory and through their depots situated in different parts of the country. The appellant has shown the handling charges collected @ 1% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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