central excise duty on freight shown separately in the invoice

[krishna murthy]

We are a manufacturer registered with central excise.  Our terms of sale is ex-factory.  However, some of our buyers ask for transportation to be arranged for that, we charge freight separately and shown separately in the invoice.  The freight amount is not considered for calculation of central excise duty. 

Is the duty applicable on freight amount?  Is there any supreme court cases wherein it is held that if the freight amount is shown separately in the invoice should not be considered for transaction value.  (any recent judgement would be preferred)

Thanks

K. Krishna Murthy 

[YAGAY and SUN]

Baroda Electric Meters Ltd. v. Collector of Central Excise (1997 (7) TMI 126 - SUPREME COURT OF INDIA) =1997 (94) ELT13 SC,

2007 (208) ELT A-40 (S.C.) - CCE v. G.R. Cables

CCE v. Accurate Meters (2009 (3) TMI 1 - SUPREME COURT) = 2009 (235) ELT 581 (SC)

Icomm Tele Ltd v CCE  (2009 (4) TMI 384 - CESTAT, BANGALORE)=2010 (251) ELT 103 (Tribunal)

 

[krishna murthy]

Dear Pradeep Khatri

Thanks for the reply and may i request you to mail the full judgement copy or else, the location where it is available.

Thanks and Regards

K. Krishna Murthy

[YAGAY and SUN]

COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus M/S. ACCURATE METERS LTD.

[YAGAY and SUN]

ICOMM TELE LTD. Versus COMMISSIONER OF C. EX., HYDERABAD

 

[YAGAY and SUN]

BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE

 

AI Summary

Exclusion of separately invoiced freight from assessable value supported by cited precedents for central excise valuation.
Whether separately charged and separately shown freight in the invoice forms part of the assessable value for central excise duty when sales are ex-factory but transportation is arranged at buyer request. Forum replies cite several reported decisions-Baroda Electric Meters Ltd., CCE v. G.R. Cables, CCE v. Accurate Meters, and Icomm Tele Ltd v. CCE-as authorities relied on to support exclusion of separately invoiced freight from the transaction value for excise valuation.