2002 (2) TMI 478

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....shnan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute raised in this appeal of the Revenue is that the assessable value of the air-conditioners manufactured by the respondent assessee should include freight charges up to the buyer's place. Support has been sought for this view from the decisions of this Tribunal in the case of M/s. Escorts JCB Ltd. v. CCE,....

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....1-1-2000 under Railway Receipt No. A 544047 filed by the respondent assessee, the consignee is the Assistant Engineer, TELECOM, Sub-Division 2, Kanpur and the goods had been booked at Northern Railway, Delhi. From these facts it is clear that the sale of the goods and handing over of possession takes place at Delhi. In these facts and circumstances, there is no reason to hold that place of removal....