2018 (1) TMI 621

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether freight, insurance and inspection charges will form part of the assessable value. 2. The brief facts of the case are that the appellant is a manufacturer of PVC Pipes. They clear their finished products mostly to Government Departments. Further, admitted fact is that fr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The SCN was adjudicated on contest and the Assistant Commissioner was pleased to drop the demand, observing that the SCN had been issued on the basis of ruling of this Tribunal in the case of M/s Escorts JCB Ltd. Vs reported at 2000, (118) ELT 650 (Tri.). The Assistant Commissioner noticed that the ruling of this Tribunal in the case of M/s Escorts JCB Ltd. (supra) was appealed in Supreme Court ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the buyer of their goods is U.P. Jal Nigam. There is no mutuality of interest. Under the conditions of sale, the price mutually agreed upon, was the sole consideration for sale. The goods had been sold at the time and place of removal. It Was also mutually agreed upon between the parties that the appellant shall arrange for the transport of the goods to the destination indicated by the buyer....