2024 (12) TMI 403

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....present appeals is, whether the freight charges collected from customers (shown separately in Invoice) in the course of sale of excisable goods, is includable in assessable value for the purpose of valuation under Section 4 of Central Excise Act, 1944. 2. Shri Saurabh Dixit, Learned Counsel appearing on behalf of the appellant submits that the sale was on ex-work basis and the freight element was recovered separately (over and above the sale price) in terms of the PO and even shown separately in the invoice. He submits that in the identical facts of the case, this Tribunal has decided various judgements. He placed the reliance on the following judgments: - • M/s. Schneider Electric India Ltd 2024(6) TMI 373- CESTAT Ahm; ....

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....le invoice is scanned below:- From the above invoice, it can be seen that the freight amount has been shown separately and the nature of supply is ex-factory supply. Therefore, the freight is not includable in the assessable value in terms of Rule 5 of Central Excise Valuation Rules 2000, the same reads as under: - "Rule 5. Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the actual cost of transportation from the place of removal upto t....

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....ion Time/Date of removal C Ex Registration No. PLA No. Bee No Site Name Ч ORIGINAL FOR BUYER B016Y-01100 24-SEP-16 SC16Y-01067 : 24-SEP-16 13.40 : 13.50 : AABCA6602NXM004 AABCA6602NOCM004 Name & Address of Consignce EXECUTIVE ENGINEER (CONST)G-31 Site Add-GUJARAT ENERGY TRANSMISSION CORP LTD 400KV DIC SOJA-ZERDA LINE (PKG-2) Dist- GUJARAT BCC No Ship To: Dest Add-C/O. ASSOCIATED POWER STRUCTURES PVT. LTD. SITE STORE 400KV DIC SOJA- ZERDA Dist- Description of Excisable: Commodity GALVANISED STEEL STRUCTURES Tai Healing Sub-Heading No.: 73089090 No & dare of squification under which cosessional date of duty if any claimed Yo....