COMMISSIONER OF CENTRAL EXCISE Vs. MAJESTIC AUTO LTD

JUDGEMENT

(1.) We see no reason to interfere with the decision 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 and 4472-4473/ 2004 -

(2.) The appellant manufactures two wheelers some of which are exported and some of which are sold in the domestic market. According to the appellant, at the time of removal of the goods for export, the appellant had taken recourse to the provision of the then applicable procedure relating to the export of manufactured goods on bond, namely, the removal of goods under Form AR-4. In that form, the appellant had mentioned not only the number of scooters being exported but also the rate of duty and the amount payable thereon as required. It is not in dispute that the goods which were exported no excise duty was in fact leviable subject to the fulfilment of the conditions of the bond.

(3.) It is the case of the appellant that the central Excise Officer had wrongly held that the appellant was not entitled to claim exemption in respect of freight and insurance charges in respect of the goods exported. According 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 expenses incurred on freight and insurance would have to be deducted.