2006 (3) TMI 582

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.... Shri K.S. Reddy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No 105/05-CE, dated 30-6-2005 by which the Commissioner (Appeals) has confirmed the Revenue's stand for inclusion of actual freight, insurance charges in the assessable value not shown in Central Excise invoices or commercial invoices under Section 4 of CE Act read with Ru....

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.... on the judgment in the case of JBM Industries Ltd v. CCE - 2002 (148) E.L.T. 595 (Tri. - Del). (authored by the then President). Learned Counsel distinguishes this judgment and submits that in that case, the contracts specified for valuation of goods up to the point of the customers premises while in their case, the goods were assessed at the place of sale i.e. factory godowns and therefore, the ....

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....o go to Section 4(1)(b). It was further held that valuation rules are also not applicable when ex-factory price is available. It was also held that under these circumstances it is not necessary to show the cost of transportation in the invoice. It was noted that in any case, it is not the case of the department that the appellant had collected amounts on account of transportation in excess of the ....