2012 (8) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. (AR), for respondent   Per: Ashok Jindal   1. The appellant had filed this appeal along with stay application against the impugned order.   2. The facts of case are that the appellants have cleared the goods from their factory and as the appellants are having their own vehicles for transportation of goods. Therefore, they used their vehicles for transporting the goods and char....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inal disposal.   5. We find that as per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not includable in the assessable value. In this case, a show-cause notice has been issued for the transportation charges, which were charged separately by the appellants in the invoice and the expenses incurred by th....