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2013 (11) TMI 688 - CESTAT NEW DELHIUndervaluation of goods or not – inclusion of transportation charges since appellant has accrued profit from transportation charges - Held that:- Duty is payable in respect of each and every clearances and transportation cost necessary for making delivery under the term FOR destination is necessarily to be included in the assessable value without any average calculation method when such average cost of transportation is not permissible under law - What that is permissible in the law is that actual cost incurred for the delivery at the buyers point is necessarily to be included in the assessable value. Profit accrued from transportation charges adopting average cost process is not determining factor while actual cost incurred in respect of each consignment under consideration needed testing to make an allegation of undervaluation. While deciding the appeals of the assessee learned Commissioner has made observation that whatever transportation charges was paid that has suffered service tax - When this was available on records and service tax being levied on transportation cost from 2006 onwards, adjudicating authority should have considered that aspect to examine assessable value - But that was also not done – Decided in favour of Assessees and against Revenue.
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