2018 (8) TMI 732

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....se is regarding the inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises. The Department want to add this element of price in the assessable value of the goods while seeking that the place of removal at the buyers place. 3. We have heard ld. DR, who supports the order passed by the Commissioner (Appeals) and says that the order has rightly been passed because in some of these cases, the insurance charges and the freight has been recovered from the buyer. 4. After hearing both the sides and going through the appeal records, we feel that this issue is no more res-integra and covered by the judgment of Hon'ble Supreme Court in the case of Commissioner of Customs & Central Exci....

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.... the duty of excise under this Act and includes his agent; (b) Person shall be deemed to be "related" if - (i) they are inter-connected undertakings; (ii) they are relatives; (iii) amongst them the buyer is a relative and a distributor of the assessee, or a sub-distributor of such distributor; or (iv) they are so associated that they have interest, directly or indirectly in the business of each other. Explanation. - In this clause - (i) "inter-connected undertakings" shall have the meaning assigned to it in clause (g) of section 2 of the Monopolies and Restrictive Trade Practices Act, 1969 (64 of 1969); and (ii) "relative" shall have the meaning assigned to it in clause (41) of section 2 of the Companies Act, 1956 (1 ....