2015 (4) TMI 854

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial),JJ. For the Appellant : Shri Gagan Kohli, Advocate For the Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of Sponge Iron. Their sales are at the factory gate. In respect of clearances where the goods are despatched for transportation by road there is no special packing. However, in the cases where t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has held that the transportation charges from the factory to railway station and unloading and loading expenses and security expenses at the railway station would not be includible in the assessable value. However, he has held that the special packing for transportation through rail and the loading expenses in the factory would be includible in the assessable value. On this basis, after giving cum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rketable without being packed and, hence, the cost of packing in gunny bags in cases of transportation in railways would not be includible, and that recently Tribunal in the case of Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad reported in 2014 (309) E.L.T. 327 (Tri. Del.) has held that when the industrial gases being manufactured by the assessee were marketable without being packed in cylinder as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the cases where the goods are dispatched through trucks there is no special packing. Since the Sponge Iron is sold at the factory gate without being packed, it is marketable as such, in our view the cost of special packing in the cases of transportation through railways would not be includible in the assessable value of the goods and in this regard we are supported by the judgment of the Tribuna....