PRABHAT ZARDA FACTORY LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

LAWS(SC)-2002-11-110

SUPREME COURT OF INDIA

Decided on November 14,2002

PRABHAT ZARDA FACTORY LIMITED Appellant

VERSUS

COMMISSIONER OF CENTRAL EXCISE Respondents

Cited Judgements :-

COMMISSIONER OF C. EX. & CUSTOMS VS. PARTH POLY WOOVEN PVT. LTD. [LAWS(GJH)-2011-4-260] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. WIPRO ACER LTD. [LAWS(CE)-2007-6-250] [REFERRED TO]
TOYOTA KIRLOSKAR MOTORS LTD. VS. COMMISSIONER OF C. EX., BANGALORE [LAWS(CE)-2004-8-165] [REFERRED TO]
JINDAL VIJAYNAGAR STEEL LTD. VS. COMMISSIONER OF C. EX., BELGAUM [LAWS(CE)-2004-6-202] [REFERRED TO]
TRIVENI GLASS LIMITED VS. CCE [LAWS(CE)-2004-2-374] [REFERRED TO]
BRAKES INDIA LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2005-1-182] [REFERRED TO]
APOLLO TYRES LTD. VS. COMMISSIONER OF CENTRAL EXCISE, COCHIN [LAWS(CE)-2003-5-157] [REFERRED TO]
MARUTI UDYOG LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2002-11-133] [REFERRED TO]
COMMISSIONER OF CUSTOMS AND CENTRAL ECISE, NAGPUR VS. ISPAT INDUSTRIES LTD [LAWS(SC)-2015-10-88] [REFERRED TO]

JUDGEMENT

- (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, 2002 ECR 545. The only difference which has been pointed out is that in the Escorts case 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.

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