9911796707
TMI Blog2004 (12) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... OIA No. 37/2004 dated 26-3-2004. As the issue is a settled one, therefore, with the consent of both the sides, the appeal is taken up for decision by allowing the stay application. 2. The department's case is that for the period from 1-7-2000, the appellant have collected certain amounts in the guise of freight and not the actual amount and, therefore, the same is to be included in the assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 (172) E.L.T. 493 (Tri.-Bang.). In both these rulings, the Tribunal has noted that when the law does not require duty to be charged on transportation charges and the mere fact that transportation charges and price of goods had not been shown separately in the invoice as required under Rule 5 of the Valuation Rules that by itself cannot have the effect of depriving the assessee of substantial be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation charges was at the request of the customers and has no nexus to the transaction value entered into in terms of Section 4(1)(a) of the Valuation Rules. Both the rulings cited are clearly applicable and such collection of excess amount as freight charges is not includible in the assessable value, when the transaction has been completed at the factory gate. The impugned order is not legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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