9911796707
TMI Blog2024 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the appellant at the outset submits that this issue in the appellants own case has been decided by this Tribunal reported as, Lubi Submersibles Limited V/s. Commissioner of Central Excise - Ahmedabad-II and Lubi Industries LLP Vs. Commissioner of Central Excise - Ahmedabad II 2024 (5) TMI 810 - CESTAT Ahmedabad. 3. Shri Sanjay Kumar, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the issue in the present case is no longer res integra in the light of the decision of this Tribunal cited by the learned Counsel in the appellant's own case, the said judgment is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges. It is now a settled law as per the relied upon judgments cited supra by the Leamed Counsel that any amount collected separately as freight in the invoices cannot be included in the assessable. CESTAT, West Zonal Bench, Mumbai in the case of CCE, Nagpur v. Ram Krishna Electrical Pvt. Ltd. 2011 (272) E.LT. 149 (Tribunal) (supra) has also held as follows : - 5.1 The Hon'ble Apex Court in the case of Commissioner of Central Excise v. Accurate Meters Ltd. 2009 (235) E.L.T. 581 (S.C.) considered a similar situation wherein the goods were supplied by the assessee to the State Electricity Boards and two separate contracts were entered into, one for sale of meters and another for transportation and transit insurance thereof. As per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department has demanded the duty of Rs. 64,660/- with equal penalty under Section 11AC of the Central Excise Act, 1944 as handling charges. 5. It may be mentioned that the cost of transportation from the place of removal up to the place of delivery of such goods is not includible in the assessable value under Section 4 of the Central Excise Act, 1944 and not chargeable to Central Excise duty under Section 3 of the Act. In the instant case, the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value. 6. In view of the above, we set aside the impugned order and allow the appeal. 4.3 In the above judgments it is held that amount charged as f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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