2015 (2) TMI 878

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....Petitioner : Shri S Dewalvar, Addl Comm (AR) For the Respondent : Shri R V Shetty, Adv. ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein the ld. Commissioner dropped the proceedings against the respondent. 2. The brief facts of the case are that the respondents are manufacturers of water storage tank of various capacities. After manufacturing these wa....

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..... In these set of facts, the revenue sought to demand duty on the transportation charges collected by the respondent on account of transportation of storage tank from factory to godown. Therefore, a show-cause notice was issued to the respondent and proceedings were initiated. The show-cause notice was adjudicated. The Adjudicating Authority dropped the demand against the respondent. Aggrieved fro....

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....filing the price list regularly and sale price of the final product is same. If it is cleared from the factory or from the godown. In rare cases, where the buyer takes the delivery of the storage tank themselves from the godown, they charge the transportation charges for transportation of tanks from the factory to the godown from the buyer which one paid by the buyer to the transporter directly. I....

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....odown by the respondent therefore, whatever transportation charges being paid for transportation of the goods from the factory to the godown are includable in the assessable value. In these circumstances, it is immaterial whomsoever has paid the transportation charges, the same are includable in the assessable value as the goods have been cleared to the customers from the godown only. Therefore, t....