2007 (4) TMI 600

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....e, for the Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the manufacture of non-woven fabrics classifiable under Chapter 56 of Central Excise Tariff. During the period relevant for the purpose of present appeal i.e. 1998-99, the appellant were clearing the goods from their factory gate to their depot from w....

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....ansportation amounting to Rs. 0.20 per kg. and indicated therein that the said transport charges are from Mumbai depot to party's place. The appellant have also produced on record the bills raised by transport company showing that the freight was towards the movement of the goods from the depot to customer's premises. However, the above stand does not stand accepted by the authorities below, who h....

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....disputed freight amount was towards transportation from depot to customer's premises. In any case, even if the Revenue's stand is accepted, such freight charges, which are on account of equalized freight are not to be added in the assessable value of the goods even after the amendment in the provisions of Section 1 extending the term "place of removal" to the depot, as held by Hon'ble Supreme Cour....