Raju DECISION
Ramesh Nair, Member (J)
1. The present appeal has been filed to assail the Order-in-Original No. DMN-EXCUS-000-COM-0005-0006-15-16 dated 30.12.2015 vide which the learned Commissioner has confirmed the duty demand by including the freight/insurance charges for delivery at buyer's place in the transaction value.
1.1. Brief facts of the case are that the appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the destination of different location as mentioned in contract. The case of the department is that the freight/insurance charges collected by the appellant in addition to the price of the goods is includible in the transaction value and excise duty is chargeable on such freight/ insurance charges. Accordingly, two show cause notices were issued to the appellant and subsequently demand was confirmed by the Original Adjudicating Authority vide Order-in-Original dated 30.12.2015. Being aggrieved by the impugned Order, appellant is before this Tribunal.
2. Shri Nimish K Oza, Learned Counsel appearing on behalf of the appellant submits that the excisable goods were removed from the factory gate of the appellant. The price of the excisable goods are firm and fixed in which freight charges are not included. The Purchase order specifically provided for charges pertains to freight over and above the price of excisable goods. The freight charges shown separately in the invoices cannot be added in the assessable value. He placed reliance on the following judgments:-
• JCB Ltd. vs. Commissioner of Central Excise-MANU/SC/0884/2002 : 2002:INSC:439 : 2002 (146) ELT 31 (S.C)
• Commissioner Of Central Excise, Noida Versus Accurate Meters Ltd, MANU/SC/0342/2009 : 2009:INSC:293 : 2009 (235) E.L.T. 581 (S.C.)
• Commissioner of Central Excise, Allahabad Vs. Bharat Conductors Pvt. Ltd- 2009(11) LCX0124 (CESTAT-Delhi)
• Escorts JCB Limited V Commissioner of Central Excise, Delhi II, MANU/SC/0884/2002 : 2002:INSC:439 : 2002 (146) ELT 31(SC)
• Prabhat Zarda Factory Limited V Commissioner of Central Excise MANU/SC/1166/2002 : 2002 ELT497(SC)
• Commissioner of Central Excise, Shillong vs. India Carbon Ltd. (MANU/SC/1422/2011 : 2011(269) E.L.T.6. S.C)
• Savita Oil Technologies Ltd- MANU/CS/0157/2022 : 2022 (06) LCX0218, Ahmedabad Tribunal
• IDMC Ltd- M........