2012 (6) TMI 739

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....i J.N. Somaiya, Advocate, for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are engaged in the manufacture of oxalic acid and at the request of certain customers, the goods manufactured were delivered at a railway station at Kolhapur for fu....

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....d that provisions of Rule 5 are applicable if goods are sold for delivery at a place other than place of removal. Only in such circumstances the value of such goods shall be deemed to be transaction value excluding actual cost of transportation from place of removal to place of delivery provided the cost of transportation is charged to the buyer in addition to the price of goods and shown separate....