KUNAL ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) THIS is an appeal filed by the appellant against OIA No. 462/2006/380(RAJ)/COMMR (A)/RP/RAJ, dated 31 -7 -2006. The issue involved is whether any additional income recovered as freight/unloading and carting charges over and above the transaction value is required to be added to the assessable value u/s 4 of the Central Excise Act, 1944 or not?

(2.) IT was argued by the advocate of the appellant that the foods are sold at the factory gate and freight from their factory to the destination is separately shown in the invoices, therefore, the same is not required to be added to the assessable value as held by Supreme Court in the case of Escort JCB v. CCE [2002 (53) E.L.T. 1 (S.C.) = 2002 (146) E.L.T. 31 (S.C.)]. Appellant also relied upon following judgments - (i) Baroda Electric Meters Ltd. v CCE [1997 (94) E.L.T. 13 (S.C.)], (ii) Apollo Tyres Ltd. v. Commissioner of Central Excise, Cochin [2003 (160) E.L.T. 836 (Tri. -Bang.)], (iii) Gujarat Guardian Ltd. v. Commissioner of Central Excise, Surat [2005 (191) E.L.T. 641 (Tri -Mumbai)], (iv) IDL Chemicals Ltd. v. Collector of Central Excise, Bhubaneswar [1999 (108) E.L.T. 762 (Tribunal)], (v) BIO Foods (P) LTD v. Commissioner of Central Excise, Meerut [2003 (151) E.L.T. 168 (Tri. -Del.)], (vi) Anjaleem Enterprises Pvt. Ltd. v Commr. of Ex., Ahmedabad [2001 (137) E.L.T. 1190 (Tri. -Mumbai)], (vii) Kesoram Rayon v. Commissioner of Central Excise, Calcutta -II [2001 (136) E.L.T. 382 (Tri. -Kolkata)], (viii) Commissioner of C. EX., Visakhapatnam v. Inox Air Products [2002 (147) E.L.T. 621 (Tri. -Chennai)], (ix) Majestic Auto Ltd. v. Commissioner of Central Excise, Ghaziabad [2004 (166) E.L.T. 172 (Tri. -Del.)], (x) Hero Honda Motors Ltd. v. CCE, Delhi -III [2004 (63) RLT 382].

(3.) DURING the course of hearing appellant relied upon the judgments of CCE, Surat v. Lohiya Polyester Ltd. [2011 (271) E.L.T. 553], and CCE, Nagpur v. Ram Krishna Electricals Pvt. Ltd. [2011 (272) E.L.T. 149 (Tri. -Mumbai)] on the same issue.