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2011 (6) TMI 638 - CESTAT, MUMBAIAssessable value - recovery of differential duty on the ground that the sale price of the respondents to M/s Zuari Cement Ltd. showed value and Rs.0.05 per bag towards freight as per the terms and conditions of the relevant purchase order and goods were cleared to the buyers as per contract for which actual freight was different from consignment to consignment – Held that:- respondents have cleared the goods on the basis of purchase order and the goods have been sold at their factory gate on a contract price and transportation cost has been shown separately, transportation cost is not includable in the assessable value, Appeal filed by the Revenue is dismissed
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