TaxTMI 
TaxTMI 
2001 (5) TMI 465
X X X X Extracts X X X X
X X X X Extracts X X X X
....rds Central Excise duty paid on Port Charges at the rate of Rs. 18/- per M.T. for the purchase of the said 'Pellets'. 2. The consequential refund, arising out of the valuation of the goods, purchased from an 100% E.O.U., was rejected by the Assistant Collector, as it was found that 'Port Charges' were clearly indicated in the contract between buyers and sellers amounting to Rs. 18/- per M.T. M/s. Kudremukh Iron Ore Co. Ltd. had given a break up of the same to be towards - (i) Engineering expenses (ii) Port dredging expenses (iii) Port Management and Secretarial expenses; and (iv) Medical and Welfare expenses. However, no evidence....
X X X X Extracts X X X X
X X X X Extracts X X X X
....question now. There is no import of the subject goods nor of identical nor similar goods and hence transaction value is not available. The value has to be determined as per Sec. 14 of the Customs Act, 1962 read with Rule 8 of the Customs Valuation Rules, 1988 by giving due adjustments as per the provisions contained in Rule 9 thereof. While arriving at the imported value all the expenses which are incurred till the goods are placed on the ship will have to be included in the value. The port charges being paid to the post authorities at the time of loading of the goods into the ship, therefore, will have to form part of the price. In fact Rule 9(2) (b) of the Customs Valuation Rules, 1988 provides for adding, loading, unloading, and handling....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Salt Act, 1944, has to be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975. In view of these clear provisions one cannot bring in the concept of valuation as per the Central Excise Law. (vii) There is no authority/accept the appellant's contention that the factory gate at Mangalore has to be adopted as the place of importation. (viii) The value has to be determined as if these are imported goods taking into account all the expenses that are incurred till the goods are imported which would be FOB price (inclusive of all expenses including port charges, handling charges and the like by whatever name they are called till the goods are loaded into the ship) and the in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble under section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975)." Therefore, the value of tariff classification will have to be done as per the provisions of Customs Act, 1962 and the Customs Tariff Act, 1975. (b) We find, that the price of imported goods has to be determined, in respect of import of those goods for deli....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o at what stage the goods were 'removed' by the E.O.U. in this case. The learned JDR, on the other hand submitted that the 'factory gate' was within the port premises. He also could not produce any material on record to substantiate the said claim or could assist us to decide when 'Removal' took place i.e. before the port premises or in the port premises. (c) The Assistant Collector's order impugned before the Commissioner (Appeals), had considered the goods being put on a conveyor belonging to the factory and that would not indicate to mean the factory gate, to be limited to actual physical factory gate. However, the learned Commissioner, has not given any finding on this important aspect in this case. Ther....