2014 (2) TMI 816

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....alling under Chapter 72,73 and 84, 85 of the Central Excise Tariff Act, 1985. During the relevant period i.e. from October, 1996 to February, 2000, inter-alia, they used to sale the manufactured products on ex-works basis as well as from the stockyards. In transferring the goods from their factory to the stockyards, they incurred expenditure on account of freight charges, which un-disputedly, have been included in their selling prices and appropriate duty had been paid. However, for the sales/clearances of goods on ex-works basis, the freight charges incurred by them, at the behest of customers, in transferring the goods from their factory to the railway stockyards, from where the customers collected the goods, were collected separatey in t....

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....uld indicate that sale/delivery is not at the factory gate, but at the place other than factory gate, for which the freight charges incurred are required to be added to the assessable value of the goods. 4. Heard both sides and perused the records. We find that the issue involved in the present case revolves in a narrow compass. It relates to determination of assessable value of goods, subsequentto the amendment to the definition of 'place of removal' in Section 4 of CEA,1944w.e.f. September, 1996. The claim of the Applicant is that the sale of the manufactured goods was from the factory gate as well as from their stockyards. There is no dispute relating to determination of value on the quantity of goods sold from stockyards as the Applica....