2018 (2) TMI 559

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....Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the order-in-appeal No. SB/04/TH-II/09 dated 18.06.2009 2. The appellant is engaged in the manufacturing of plastic drums & barrels which were delivered at the customers premises.  The appellant is collecting transport  charges by issue of debit note.  The department sought to include the transport....

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.... delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the actual cost of transportation from the place of removal upto the place of delivery of such excisable goods provided the cost of transportation is charged to the buyer in addition to the price for the goods and shown separately in the invoice for su....