2018 (11) TMI 489

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....auhan, Superintendent (AR) for respondent ORDER Per: C J Mathew M/s Indo Amines Ltd was proceeded against for recovery of duties of central excise amounting to Rs. 74,509 for the period from April 2001 to November 2004 on an excess recovery of Rs. 4,65,676 from some of their customers which they claim to be optional transportation charges expended on behalf of the buyers. The original aut....

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....on to the culling of the value, on which differential duty was demanded, from the balance sheet of the assessee in which the amount recovered was specifically itemised as 'freight' and, by no stretch, includable in the assessable value. He also drew our attention to various decisions of the Tribunal which, relying upon the upon the judgement of the Hon'ble Supreme Court in re Baroda Electric Meter....

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....n of the Hon'ble Supreme Court in re Baroda Electric Meters Ltd has laid down the principle that 'freight' has nothing to do with the activity of manufacturing which is the object of taxation under Central Excise Act, 1944. This decision has been followed by the Tribunal in IComm Tele Ltd v. Commissioner of Central Excise, Hyderabad [2010 (251) ELT 103 (Tri-Bang)], Commissioner of Central Excise, ....