2005 (4) TMI 441

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....Shri R. Mohan, Proprietor, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that forwarding charges are not included in the assessable value of the goods. 3.The respondent are engaged in the manufacture of excisable g....

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....and acceptance of goods by the customer viz. Indian Railways at the buyer's end. Therefore, the buyer's premises is place of removal and these forwarding charges are nothing but for primary removal of the excisable goods. 5.We find that as the adjudicating authority held that sale is factory gate and that freight and transportation charges are not to be included in the assessable value of the g....