TaxTMI 
TaxTMI 
2006 (3) TMI 583
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....in to (a) Freight and Insurance Charges (b) Loading and Unloading Charges and (c) Inspection Charges. (a) Freight and insurance charges 2. It is submitted by the appellant that the freight and insurance charges cannot be included in the assessable value. In this regard, it is submitted that the issue is fully covered in their favour by following 14 rulings. (i) Escorts JCB Ltd. v. CCE, New Delhi - 2002 (146) E.L.T. 31 (S.C.). (ii) The Commissioner of Central Excise, Bhopal v. Laxmi Engineering - 2005 (179) E.L.T. 342. (iii) Bansal Wire Industries v. CCE, Ludhiana - 2004 (178) E.L.T. 1033. (iv) Dalmia Biscuits Pvt. Ltd. v. CCE, Chandigarh - 2004 (178) E.....
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.... valuation on the basis of Section 4(1)(b) and by order to include the unloading charges which are collected for unloading at the customers premises is not justified. The ratio of the following ruling are relied on : (i) BWL v. CCE, Chandigarh - 2003 (151) E.L.T. 552. (ii) CCE, Pune v. Poona Bottling Company Ltd. - 2005 (182) E.L.T. 23. (iii) Sapphire (India) v. The Commissioner of Central Excise, Jaipur - 2004 (170) E.L.T. 14. The learned counsel fairly concedes loading charges pertain to loading of goods at the factory premises and the duty works out to Rs. 31,366/- and he does not contest on this aspect. (c) Inspection Charges 4. He further submitted that the in....
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....g charges, it is seen that the price had been assessed and approved under Section 4(1)(a) of the CE Act. The unloading charges pertain to the charges collected by the assessee from the customers for unloading the goods at the customers premises. The price has been arrived at after sales made at the factory gate, therefore, the inclusion of unloading charges at the customers premises is not required to be added in the assessable value in terms of the three citations already noted supra. However, the assessee has not contested the inclusion of loading charges. It is contended that the total duty could be only Rs. 31,366/- pertaining to loading charges. The Revenue is required to verify this contention and if it is found to be correct the same....