2004 (10) TMI 426

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these 2 appeals filed by Revenue is whether the transport charges are to be included in the assessable value of the goods cleared by M/s. Laxmi Engineering. 2. When the matter was called no one was present on behalf of the Respondents, nor was there any request for adjournment of the hearing. Further, Shri S.M. Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssociated Strips Ltd. v. CCE, 2002 (143) E.L.T. 131. It has been mentioned in the grounds of appeal that as per Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2002 only actual cost on transportation is admissible from the price of the goods for arriving at the assessable value, if the same is shown separately in the invoice and that deduction of equalised....