2013 (12) TMI 571

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.... Singh, JJ. Shri S.P. Ojha, Consultant, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER Revenue's appeals are on narrow compass as to whether cost of freight incurred by the respondents shall form part of the assessable value in respect of supply of goods made to electricity board. There were two contracts entered into between electricity board and the respondent. On....

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....l obligations are different. Freight is charged separately in terms of contract for supply of goods to electricity board. All cases may not be equal. The dispute whether freight shall from part of assessable value was subject matter in the case of CCE v. Accurate Meters Ltd. - 2009 (235) E.L.T. 581 (S.C). The appellant is governed by the judgment in that case. 4. Heard both sides. It is a ....

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....nses incurred for consignment towards freight and insurance charges. There is distinction in the present contract compared to the fact of CCE, Chandigarh v. Punjab Tractors Ltd. - 2010 (259) E.L.T. 123 (Tri.-Del.). In Punjab Tractors Ltd., DGS&D contract does not show what were the terms of the contract. Para 3 of Punjab Tractors Ltd.'s order indicates that period in dispute was from 1-9-2000 to 3....

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....documentary evidence as per contract. These features are governed by law of contract under the Sale of Goods Act and transportation under law of contract. So far as sale of goods is concerned, sale of goods at the factory gate was for agreed price. Separate transport contract not being on actual basis, respondent was to transport the goods at an agreed rate to electricity board. Once there were tw....