2017 (10) TMI 1112

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....of transformers falling under CETH 85043200. Bulk of the goods were sold to M/s. ACME Telepower against the purchase orders placed by them. The Central Excise duty was paid on the purchase price mentioned in the invoices. Department noticed that in addition, the appellant received freight charges from the customer. As per the condition in the purchase order, the appellants are required to bear unlimited liability for the goods against any loss or damage upto the buyers premises. Department was of the view that the goods have been sold to the customers at the buyers premises and hence the freight charges collected by the appellant are required to be added to the transaction value for payment of Central Excise duty. Accordingly, the departmen....

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....n of excisable goods for purposes of charging of duty of excise. - (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (a) in a case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value; (b) in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed. Section 4(3)(c)(iii) of the Central Excise Act, 1944 reads as under: (c) "place of removal" means - (iii) a depot, ....