2011 (8) TMI 856

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....n appeal filed by the Revenue against the order-in-original No. 9/CEX/2003  dated 30.04.2003. 2. Brief facts of the case are that the respondents M/s. Finolex Cables Ltd., are the manufacturers of light duty cables classifiable under sub-Heading No. 8544.00 of the Central Excise Tariff Act, 1985. The respondents are selling goods to various customers either directly or through their branch....

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....ir own.The freight charges and transit insurance charges recovered by the respondents from their customers and incurred during transportation of vehicles from their factory to the place of removal which are customers, premises are not eligible for deduction from the assessable value and Central Excise duty is required to be paid on this amount. Accordingly, a show-cause notice was issued to them d....

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....hat the said decision pertain to a case wherein the facts were different and the demand was for a period prior to 01.07.2000 i.e. during the currency of old Section 4 of Central Excise Act. He further submitted that since the present show-cause notice covers the period from 01.07.2000 to 31.01.2001, the said decision of the Hon'ble Supreme Court is not applicable in the instant case. He submitted ....

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....ssociated Strips Ltd. vs. CCE - 2002 (143) ELT 131 (Tri..Del.) and the Hon'ble Supreme Court in the case of CCE NOIDA vs. Accurate Meters Ltd. - 2009 (235) ELT 581 (S.C.) and Prabhat Zarda Factory Ltd. vs. CCE - 2002 (146) ELT 497 (S.C.)  wherein it was held that freight and insurance charges for delivery to the customers. premises are not includable and the amount claimed by way of transport....