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2017 (2) TMI 1313 - CESTAT MUMBAIValuation - includibility - overheads - Held that:- The detriment to the appellant is based on the addition of overheads to the assessable value of the tested batteries. No evidence has been placed before us to support the credibility of the overheads as computed in the show cause notice. Nor is there any statutory backing for inclusion of this value of overheads to the damaged batteries - the overheads, to the extent allegedly not added, will necessarily be included in the value of prime products cleared from the factory and these being subjected to duty, cannot once again be subject to duty by enhancement of the assessable value to the extent of overhead costs. The first appellate authority have erred in attempting to redetermine the assessable value without adequate justification - appeal allowed.
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