2016 (12) TMI 1518

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....tion of such Air Conditioners/Refrigeration. The respondent have adopted the value of the goods in terms of Rule 8 for the reason that the goods cleared to self thereafter it was used for erection and installation. The Revenue proposed to add the freight charges in the value declared by the appellant and accordingly the differential duty demand was confirmed. Aggrieved by the adjudication order, the respondent filed appeal before the Commissioner (Appeals) , which was allowed by the Commissioner (Appeals) by setting aside the Order-in-original, therefore the Revenue has filed the present appeals. 2. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He further submits that t....

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.... of Central Excise Valuation Rules, 2000 read with Rule 11 of Central Excise Valuation Rules,2000. He submits that the Revenue has not disputed the valuation method adopted by the respondent. The department has only added freight charges on the ground that the sale is not at factory gate. Once it is accepted that the value is under Rule 8, then no further addition is permissible under the law. 4. We have carefully considered the submissions made by both the sides. From the facts which is not under dispute, we find that the respondent have cleared the goods on self basis to the site of the customer. Since the supply of Air Conditioners/Refrigeration equipments were not sold as such for the reason that the respondent has taken a turnkey pr....