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2011 (1) TMI 995 - AT - Central ExciseAssessable value - whether the freight charged by assessee from their buyers in respect of goods sold to the latter during the period from October 2001 to July 2002 is liable to be included in the assessable value of the said goods? - Held that:- The cost of transportation was shown in the invoices issued to the buyers and the same was recovered from them. Further, the duty was paid on the excess freight collected from buyers, which would mean that what was sought to be excluded from the assessable value was the freight shown separately in the invoices issued to the buyers to the extent actually incurred. Such deduction was allowed by this Tribunal in the assessee's own case and that decision stands accepted.
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