2014 (4) TMI 11

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....present case is whether freight charges incurred by the applicant in transferring the goods from their factory to the premises of buyer during the period from 2004-05 to September, 2008 are includible in the assessable value of the finished goods. The applicant during the relevant period have been engaged in the manufacture of hazardous chemicals viz. Caustic Soda Lye, Liquid Chlorine, HOL, Sodium Chlorite etc. falling under Chapter 28 of the CETA, 1985. Since the chemicals are of hazardous nature, it is necessary that the same are not to be transported under regular transport but required to be transported in specially designed vehicle duly licensed for such purpose. The Department has confirmed the demand on the freight charges alleging t....

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....a condition of sale. Accordingly, in view of the decision of the Hon'ble Supreme Court in Escorts JCB Ltd. Vs. CCE, Delhi-II reported in 2002 (146) ELT 31 (SC), since sale is at the premises of buyer, the freight charges are to be added to the assessable value even shown on ex-factory price in the invoices. 5. We find that in similar circumstances, while considering the sale and transferring the hazardous goods, this Tribunal in Haldia Petrochemicals Ltd., after referring to its earlier judgment in Aditya Birla's case has observed at para 6 as:           We had earlier in the case of Aditya Birla Insulators Ltd. Vs. C.C. Ex., Kolkata-IV -2008 (226) ELT 377 (Tri.-Kolkata), that .A particular....