2003 (12) TMI 130

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....nkar, Member (T)]. - The question for consideration in this appeal is the includibility, in the assessable value of the goods manufactured by the appellant of the cost of transportation from the factory to the depot. The appellant manufactured the goods and cleared them to depot from where they were sold. We are concerned in this appeal with clearance between October, 2000 to December, 2001. The n....

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....itted to be deposited without payment of duty. Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules provided that where goods are sold for delivery at a place other than place of removal their value shall be the transaction value excluded the cost of transportation from the place of removal up to the place of delivery, provided the cost of transportation is char....

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....the "place of removal" as defined in Section 4(3)(c) of the Act, included a depot. The judgment of the Supreme Court in Prabhat Zarda would be no authority for considering the value of removals made after the amendment carried out in 1-7-2000. So far as that is concerned, the cost of transport is not includible. The provision of Rule 7 of the Valuation Rules, relating to sales made from a depot or....