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2014 (3) TMI 792 - AT - Central ExciseValuation of goods - manufacture of glass sheets - Inclusion of sound delivery charges - Held that:- We have examined the invoices issued in some of the cases, where no sound delivery charges stand raised and received by the appellants. As such the contract price being available at the factory gate and the sound delivery charges being optional in nature, we find no reasons to add the same in the assessable value of the goods - assessee has undertaken transport and insurance of the goods after their sale from the factory or depot, such charges cannot be included in the assessable value of the goods. We also find that the transit breakage is covered under the sound delivery charges and the same were in nature of insurance to breakage of the goods - sound delivery charges recovered by the appellants were not to be added to the assessable value, the bifurcation of the same into freight, insurance and transit breakage, by the Commissioner (Appeals) was not justified - Decided in favour of assessee.
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