2013 (12) TMI 106

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..... Shri M. Kutty, AR, for the Respondent. ORDER This is an appeal filed by the appellant against OIA No. 462/2006/380(RAJ)/COMMR (A)/RP/RAJ, dated 31-7-2006. The issue involved is whether any additional income recovered as freight/unloading and carting charges over and above the transaction value is required to be added to the assessable value u/s 4 of the Central Excise Act, 1944 or not? ....

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....bunal)], (v) BIO Foods (P) LTD v. Commissioner of Central Excise, Meerut [2003 (151) E.L.T. 168 (Tri.-Del.)], (vi) Anjaleem Enterprises Pvt. Ltd. v Commr. of Ex., Ahmedabad [2001 (137) E.L.T. 1190 (Tri.-Mumbai)], (vii) Kesoram Rayon v. Commissioner of Central Excise, Calcutta-II [2001 (136) E.L.T. 382 (Tri.-Kolkata)], (viii) Commissioner of C. EX., Visakhapatnam v. Inox Air Products [2002 (147) E.....

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....n the assessable value u/s 4 of the Central Excise Act, 1944 or not. It is the case of the department that certain charges so recovered may include elements of handling and loading charges which cannot be considered as transportation cost. In this regard this Bench is of the view that during transportation of goods from the factory gate to the destination there can be certain charges incurred far ....

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.... in the case of Commissioner of Central Excise v. Accurate Meters Ltd. 2009 (235) E.L.T. 581 (S.C.) considered a similar situation wherein the goods were supplied by the assessee to the State Electricity Boards and two separate contracts were entered into, one for sale of meters and another for transportation and transit insurance thereof. As per the terms of the contract, the assessee was bound t....