2000 (8) TMI 481

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.... the Appellant. Ms. Reena Khair, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - M/s. A. Infrastructure Limited, Hamirgarh, Bhilwara (Rajasthan), are manufacturers of 'A.C. Pressure Pipes' which are liable to central excise duty. Their buyers are mostly public health departments of the State Government. The goods are delivered at work sites by the manufacturer. Ther....

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..... 11,787/-. The assessee took up the matter in appeal to Commissioner (Appeals), Jaipur. That Commissioner allowed his appeal holding that excess amount claimed as freight cannot form part of the assessable value of the goods and therefore, he allowed the appeal. He was following the decisions of the Supreme Court in the cases of Indian Oxygen Ltd. v. CCE [1988 (36) E.L.T. 723 (SC)] and Baroda Ele....