2008 (12) TMI 177

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....the Appellant. Shri A.K. Agarwal, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)].- The brief facts of the case are that the appellants were clearing their manufactured goods and delivering the same to their customers as per the requirements of the customer and were charging transportation charges separately from the buyers. It is their contention that since the actual freigh....

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....egard Revenue placed its reliance on the Board Circular No. 354/81/2000-TRU, dated 30-6-2000, which in para 18 also clarifies that exclusion of cost of transportation is allowed only if the assessee has shown them separately in the invoice and the exclusion is permissible only for the actual cost so charged from its buyers. If the assessee has a system of pricing and sale at uniform prices inclusi....

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....tual freight and therefore the requirements of Rule 5 stand satisfied. Similarly, the Board circular does not allow deduction of equated freight in those cases where price is inclusive of equated freight and the freight is not shown/determinable separately. In their case, price is not inclusive of freight and the freight is always shown separately. Therefore, even according to the Board circular, ....