TaxTMI 
TaxTMI 
2024 (5) TMI 810
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.... (Unit 1) & M/s. Lubi Industries LLP having central excise registration are engaged in the manufacture of Power Driven Pumps (PD Pumps) and parts thereof falling under chapter 84 of Central Excise Tariff Act,1985 (5 of 1986). During the period of April- 2010 to March-2012 and Period of January-2017 to June-2017 appellant has recovered the amount towards handling charges as well as inspection charges in their invoice from their buyers but the same was not included in the assessable value of the excisable goods cleared on payment of central excise duty. The case of the department is that pre delivery inspection charges are mentioned in the provision of Section 4 of the Central Excise Act, 1944 and it was to be included in the assessable value....
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.... the goods. The learned Commissioner (Appeals) has not followed the aforesaid decisions. Therefore, grossly violated the principles of natural justice and judicial discipline. In support he placed reliance on the following judgments:- Mira Industries V/s. CCE, Ahd-ll 2023(4) TMI 655- CESTAT Ahmedabad Commr.Cus. & C.Ex., Nagpur V/s. Ispat Ltd. 2015(324) ELT 670(S.C.) Commr. Cus & C.Ex., Aurangabad V/s. Roofit Industries Ltd. 2015(319) ELT 221(S.C.) Toyota Kirloskar Motors Ltd. V/s. CCE, Banaglore 2007(217) ELT 104 (Tri.-Chennai) Toyota Kirloskar Motors Ltd. V/s. Commr. 2016(331) ELT A137(S.C.) Stove Industries Ltd. V/s. CCE, Ahd-l 2016(344) ELT 1035 (Tri.-Ahmd.) CCE, Chennai-l V/....
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....the learned Counsel and note that duty paying documents were indicating separately the value for the freight and handling charges. 4.1 It is the case of the department that price of the goods so recovered should include elements of freight and handling charges which cannot be considered as transportation/handling cost but it is additional consideration. In this regard this Bench is of the view that during transportation of goods from the factory gate to the destination there can be certain charges incurred for handling of finished goods which the appellant has recovered only as cost of freight and handling. There is no evidence on record to show by the department that said charges are nothing but arrangement for reducing the assess....
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....acts of the present case. 5.2 Similarly, this Tribunal in the case of Majestic Auto v. CCE cited supra, had held that the equalised cost of freight shown separately in the invoices cannot be included in the assessable value even after 1-7-2000 when the place of removal remains the factory-gate." 4.2 We also find that in the matter of Lamina Suspension Products Pvt. Ltd. Vs. Commissioner of C.Ex. Mangalore - 2018 (17) G.S.T.L. 296 (Tri. - Bang.) the tribunal dealing with the identical issue held as under : - "4. By considering the total facts of the case, it appears that the appellant is a manufacturer of leaf spring which attracts the Central Excise duty under the heading 85 of CETA, 1985. The appellant clears the....