2006 (2) TMI 417

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....n, Advocate, for the Appellant. Shri T.K. Govil, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Appeal No. E/2082/04 - Heard both sides. We first take up appeal No. E/2082/04, which relates to the question as to whether transportation charges are includable in the assessable value under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975. The appell....

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....iable, the refrigeration/air-conditioning system as a whole cannot be considered to be excisable goods. Air-conditioning units, however, would continue to remain dutiable as per the Central Excise Tariff." It is clear from the aforesaid circular of the Board that the parts and components of air-conditioning and refrigerating plants have to pay duty. It is the contention of the appellants that s....

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....oreover, even though the goods have been transported from the factory to the site, such subsequent transportation charges are not required to be included in the value. This is not a case when goods are transported to the depot and subsequently sold from the depot. 4. We find that our view is supported by the decision of the Tribunal in the case of Cadbury India Ltd. v. CCE, Pune - 2001 (13....

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....or the very same issue, which is the subject matter of the appeal No. E/2082/04 i.e. whether the transportation charges can be included in assessable value of the goods transported to their own establishment. The learned Advocate also states that the refund claim was filed on 13-9-2000 and since the assessment was finalized by an order dated 6-6-2000, the refund claim was made within the time limi....