Supreme Court of India
Prabhat Zarda Factory Limited vs Commissioner Of Central Excise on 14 November, 2002
Equivalent citations: 2002(146)ELT497(SC), [2003]130STC96(SC), AIR 2006 CALCUTTA 603, 2016 (1) SCC 652, AIRONLINE 2002 SC 304, (2002) 146 ELT 497, (2003) 130 STC 96
Bench: S.N. Variava, B.N. Agrawal
ORDER
1. In these matters, the question is whether freight and insurance charges are to be included in the assessable value for the purposes of excise. This question is covered by the judgment of this Court in the case of Escorts JCB Ltd. v. Commissioner of Central Excise, Delhi-II . The only difference which has been pointed out is that in the Escorts case (supra) the sale was at the factory gate whereas in these cases, the sale is from the depot. Learned Counsel for the appellants admit that the freight and insurance charges up to the depot would be includible in the assessable value for the purposes of excise. However, the sale being at the depot, the freight and insurance for delivery to the customers from the depot would not be so includible as per the said judgment.
2. With the above clarification, the appeals stand allowed.