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TMI Blog2003 (4) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... nment agent and the price was different then that different price would be the price. It is because newly added Section 4(ia) was now providing for different prices at different places of removal that the definition of the term place of Removal had to be enlarged. Thus the amendment was not negativing the judgments of this Court. If that had been the intention it would have been specifically provided that even where price was the same/uniform all over the country, the cost of transportation was to be added. Thus, in cases where the price remains uniform or constant all over the country, it does not follow that value for purpose of excise changes merely because the definition of the term place of removal is extended. The normal price remains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by this Court in the case of Union of India & Ors. Etc. Etc. v. Bombay Tyre International Limited Etc. Etc. reported in 1983 (14) E.L.T. 1896 (S.C.). It was thereafter confirmed in the case of Government of India v. Madras Rubber Factory Limited reported in 1995 (77) E.L.T. 433 (S.C.). 4.Thereafter with effect from 28th February, 1996, amendments were brought about in Section 4 of the Central Excise Act, 1944. The amended Section reads as follows :- "Section 4. Valuation of excisable goods for purposes of charging of duty of excise - (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provisions of this section be deemed to be - (a) the nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through such related person shall be deemed to be the price at which they are ordinarily sold by the related person in the course of wholesale trade at the time of removal, to dealers (not being related persons) or where such goods are not sold to such dealers, to dealers (being related persons), who sell such goods in retai1; (b) where the normal price of such goods is not ascertainable for the reasons, that such goods are not sold or for any other reason, the nearest ascertainable equivalent thereof determined in such manner as may be prescribed. (2) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer sold the goods at a uniform price all over the country by including the element of equalised freight. The Tribunal has upheld the view of the Department on the reasoning that by this amendment the definition of the term "Place of removal" has been extended to include the depot. The Tribunal has also held that Section 2(2) which excluded the cost of transportation from the place of removal to the place of delivery was not amended when the definition of the term "Place of removal" was extended. According to the Tribunal the result was that only the transport charges from the place of removal to the place of delivery were to be excluded from the value. 6.We have heard the parties at length. In our view, Section 4 has to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the intention it would have been specifically provided that even where price was the same/uniform all over the country, the cost of transportation was to be added. 7.Thus, in cases where the price remains uniform or constant all over the country, it does not follow that value for purpose of excise changes merely because the definition of the term "place of removal" is extended. The normal price remains the price at the time of delivery and at the place of removal. In cases of "equalised freight it remains the same as per the judgments of this Court set out herein above. 8.In our view, the amendments have made no difference to earlier position as settled by this Court. In this view of the matter, we are unable to uphold the judgments o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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