2018 (12) TMI 1024

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....ll the same through Marketing Division to different buyers. The appellant sold goods to their retail outlets under Free Delivery Zone (FDZ) i.e. within 39 Kms from the supply point, by recovering a fix amount @ Rs. 44/- per KL towards freight. Such amount is charged in the invoice and recovered from the outlets. The Department was of the view that this amount is required to be included in the assessable value for payment of duty, since these charges are not the actual transportation cost, but it is in the form of a fixed charge which is realized by the appellant. 3. Consequently, Show Cause Notice was issued for the period 01/02/2006 to 30/09/2006. The Adjudicating Authority, vide the impugned order, confirmed the demand for differential....

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....y. 8. The issue is regarding the valuation of Petroleum Products cleared from the refinery of appellant for sale. The appellant has been recovering certain amounts, described as Free Delivery Zone (FDZ) charges. The question is whether such charges are required to be included in the assessable value. This issue has been considered by the Tribunal in the Appellant's own case, cited by them. The Tribunal's findings are reproduced below: "2. Shri S.K. Bagaria. ld. Advocate appearing for the Appellants states that the impugned order has been passed adding Rs. 44/- per Kilolitre to the assessable value in respect of the entire clearance during the period 11-7-2000 to 31-3-2005 which includes clearance of petroleum products within Free Deli....