2005 (4) TMI 73

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....ecision of the Tribunal particularly in view of the decision of this Court in Baroda Electric Meters Ltd. v. Collector of Central Excise reported in 1997 (94) E.L.T. 13. The appeal is, accordingly, dismissed with no order as to costs. C.A. Nos. 1537/2001, 4321 & 4472-4473/2004 : 2. The appellant manufactures two wheelers some of which are exported and some of which are sold in the domestic m....

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....ing to the appellant the issue had been correctly appreciated by the Commissioner (Appeals) when he had said that under Section 4 of the Central Excise Act, 1944, there are no separate provisions for valuation of the goods meant for export and that provisions contained under Section 4 were also applicable to goods meant for export and that while determining the value of the exported goods the expe....

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....med by the Tribunal was wholly wrong. According to the appellant, it had never sought to include the freight incurred for transporting the goods from the factory for export for computing the freight to be deducted for fixing the assessable value of the goods cleared from home consumption. The appellant has said that the Tribunal should have considered the matter in the light of the following quest....