2009 (10) TMI 763

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;      Shri H.B. Negi, SDR, for the Appellant. Shri H.G. Dharmadhikari, Advocate, for the Respondent. ORDER The respondents are a manufacturer of capsule filling machinery, dusting and polishing machinery, empty capsule sorting machinery, automatic capsule loading machinery, etc., required by various pharmaceutical company. Revenue is in appeal against the dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Excise Act, 1944 that where the delivery is at the buyers premises, the transaction value should be included in the transportation charges in any manner. On the other hand, the learned Advocate on behalf of the appellant submitted a copy of the purchase order, which shows that according to the terms and condition, the basis of the price is FOR the works of respondent. No doubt the delivery is requ....