2006 (11) TMI 90

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....is involved. The respondents, who were engaged in the manufacture of excisable goods, sold their products to various State Electricity Boards and Power Corporations under contracts. The freight and insurance charges collected by them were not based on actuals but on terms mutually agreed between them and the buyers. These terms varied from buyer to buyer. In the circumstances, the assessments were....

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....l was also not known. It is also contended that, as the sale of the goods was completed only at the time of delivery at the customers' site, the actual cost of transportation from the factory gate go to the customers' site was includible in the assessable value of the goods under Section 4(2) of the Central Excise Act. Learned SDR has reiterated this ground of the appeal. It is submitted by learne....