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central excise duty on freight shown separately in the invoice

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....entral excise duty on freight shown separately in the invoice<br> Query (Issue) Started By: - krishna murthy Dated:- 6-9-2012 Last Reply Date:- 10-9-2012 Central Excise<br>Got 5 Replies<br>Central Excise<br>We are a manufacturer registered with central excise. Our terms of sale is ex-factory. However, some of our buyers ask for transportation to be arranged for that, we charge freight separately a....

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....nd shown separately in the invoice. The freight amount is not considered for calculation of central excise duty. Is the duty applicable on freight amount? Is there any supreme court cases wherein it is held that if the freight amount is shown separately in the invoice should not be considered for transaction value. (any recent judgement would be preferred) Thanks K. Krishna Murthy Reply By P....

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....radeep Khatri: The Reply: Baroda Electric Meters Ltd. v. Collector of Central Excise (1997 (7) TMI 126 - SUPREME COURT OF INDIA) =1997 (94) ELT13 SC, 2007 (208) ELT A-40 (S.C.) - CCE v. G.R. Cables CCE v. Accurate Meters (2009 (3) TMI 1 - SUPREME COURT) = 2009 (235) ELT 581 (SC) Icomm Tele Ltd v CCE (2009 (4) TMI 384 - CESTAT, BANGALORE)=2010 (251) ELT 103 (Tribunal) Reply By krishna murthy: ....

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....The Reply: Dear Pradeep Khatri Thanks for the reply and may i request you to mail the full judgement copy or else, the location where it is available. Thanks and Regards K. Krishna Murthy Reply By Pradeep Khatri: The Reply: COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus M/S. ACCURATE METERS LTD. Reply By Pradeep Khatri: The Reply: ICOMM TELE LTD. Versus COMMISSIONER OF C. EX., HYDERABAD Rep....

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....ly By Pradeep Khatri: The Reply: BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE<br> Discussion Forum - Knowledge Sharing ....