Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 330 - CESTAT MUMBAIDemand of differential duty - Appellants are clearing the goods at the factory gate and at the request of the customers, the appellants are also discharging the transportation charges and premium of transit insurance, which was separately mentioned in the invoices - Held that:- As per the contract, basic price including excise duty is available and, in addition to the same, the freight and insurance charges are separately mentioned and in the invoice also transportation charges and insurance charges are separately mentioned. In view of this, we find that inclusion of freight and insurance charges to the assessable value of goods manufactured is not sustainable. The impugned order is set aside - Decided in favour of assesse.
|