2004 (11) TMI 238

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....man, Member (T)]. - This is an appeal against the Order-in-Appeal No. 68/2004, dated 30-6-2004 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. The short point to be decided in this appeal is whether the freight/transportation charges are includable in the assessable value when the same were not shown in the Invoices as per Rule 5 of the Central Excise Valuation (Determination....

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....excise is not a law which taxes/transportation or freight to excise duty, but subjects manufacture or production to the duty. He said whether the transportation charges were shown separately in the invoices or were claimed the actuals or no excise duty can be levied on them. It was also contended that even if it is assumed that there is a violation of Rule 5, the rule is only procedural. The learn....