Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2006 (3) TMI 582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [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 Rule 5 of Central Excise Valuation (Determi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies 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 fact of appellant collecting separate amoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 actuals. The cost of transportation is not in....