2009 (4) TMI 269

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....ted value, they have paid higher duty. Consequently, the Respondents have taken higher refund amount under Notification No. 32/99-C.E., dated 8-7-1999 and their customers have also taken higher amount of credit against the impugned goods supplied by the Respondents. 3. Shri K.P. Singh, learned S.D.R. for the Department argues that it is not open to the Respondents to inflate the assessable value by including inadmissible costs of freight and insurance and thereby causing loss to the exchequer by getting higher refund as well as obtaining higher credit by the customers of the Respondents. 4. Shri R.K. Chowdhury, learned Advocate for the Respondents argues that in terms of the amended valuation provision as was in force at the material ....

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.... the place of delivery is not the place of removal, and transportation and insurance charges cannot be included in the assessable value, also finds support in the following decisions :- (i) Escorts JCB Ltd. v. Commissioner - 2002 (146) E.L.T. 31 (S.C.); (ii) Associated Strips Ltd. v. Commissioner - 2002 (143) E.L.T. 131 (Tribunal). 6. More recently, in the case of CCE, Noida v. Accurate Meters Ltd. - 2009 (235) E.L.T. 581 (S.C.), it has been held that transportation and insurance charges cannot be included in the assessable value, even though the goods were transported by the assessee from the factory gate to the place of State Electricity Board as per the contract. In this case, the Hon'ble Supreme Court while rejecting the conten....