Freight & handling charges separately shown in invoice not includible in assessable value

Messrs Mira Industries Vs C.C.E (CESTAT Ahmedabad) CESTAT Ahmedabad held that amount charged as freight and handling charges which are separately shown in the invoices cannot be included in the assessable value under section 4 of the Central Excise Act, 1944. Facts- The appellant is engaged in the manufacturing of Power Driven Pumps (PD Pumps) and parts thereof falling under chapter 84 and 85 of Central Excise Tariff Act. It was noticed by the department that appellant had collected freight and handling charges of Rs. 20,37,289/- and Rs. 44,01,058/- respectively @ 0.5% on assessable value, fro...