2000 (10) TMI 617

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....nt. [Order per : Lajja Ram, Member (T)]. -  In this appeal, filed by M/s. W.S. Industries (India) Ltd., the matter relates to determination of assessable value when the price is charged from the customers included a fixed element of freight and insurance. The appellants were supplying their goods to various State Electricity departments and other Public Sector customers and were entering in....

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....n in law that freight and insurance charges were not includible in the assessable value. He, therefore, relies on a number of decisions in support of his contention. He further submitted that in certain cases, they had incurred higher freight and in some other cases, they had incurred lower freight and the position was placed squarely before the adjudicating authority. He did not give any abatemen....

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....Advocate in reply, referred to the paper book, wherein there is a separate reference to freight and insurance in the correspondence with their customers. 5. We have carefully considered these submissions. We find that the law is settled that when the freight and insurance charges are incurred by the manufacturer, such charges were not includible in the assessable value, if they have been sep....

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....cisions of Tribunal as well as the Supreme Court decision in the case of Baroda Electric Meters Ltd. v. C.C.E. as reported in 1997 (94) E.L.T. 13 (S.C.). 6. As the facts have not been fully analysed by the appellate authority and he has confirmed the view taken by the Assistant Commissioner of Central Excise without discussing the legal position, we consider that this matter has to go back t....