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2012 (11) TMI 259 - AT - Central Exciseassessable value of the goods - manufacturers were selling a part of their final products at the factory gate - such goods they were collecting a percentage of the sale price of the goods as freight and insurance - whether the amounts collected as freight and insurance is to be taken to form part of the assessable value – Held that:- A simple approach of confirming the duty on the entire amount realized towards freight stating the reason that it is on equalized basis cannot prima facie succeed - Since excise duty cannot be charged on freight collected whether charged on equalized basis or otherwise - application for waiver of pre-deposit allowed
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