2018 (9) TMI 1569

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.... J. Shankar Raman, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER Per Bench, Appellants are manufacturers of sheet metal fabricated components. Intelligence gathered revealed that the appellant has collected freight charges over and above the assessable value through commercial invoices and not included the same in the assessable value for payment of d....

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....he appellant submitted that the appellant is a small scale industry engaged in fabrication of cabinets from locally procured materials like MS Sheets, Angles and Flats. They were doing the above activity only for M/s. BPL Telecom Ltd. Palakkad. The said cabinets were cleared on payment of central excise duty. In all the purchase orders BPL had agreed to pay Rs. 1000/- per cabinet as freight charge....

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.... of transportation can be excluded from the assessable value and any amount received towards transportation in excess of the actual transportation cost is includible in the assessable value. 4. Heard both sides. 5. The issue is no longer res integra as the Hon'ble Supreme Court in the case of Baroda Electric Meters Ltd. (supra) held that duty of excise is on manufacture and not a tax on the ....