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2011 (10) TMI 531 - AT - Central ExciseDemand of Differential duty - increase in the value as per supplementary invoices - Held that:- Department has made enquiries with the Railways and arrived at the freight amount and included the same to arrive at the landed cost of inserts for the purpose of determining the assessable value of sleepers. This stand of the Department is supported by the decision of the Hon’ble Supreme Court in the case of Ujagar Prints & Others v. UOI [1988 (11) TMI 106 - SUPREME COURT OF INDIA], by which it has been held that the value of materials supplied in respect of goods manufactured on job work should be intrinsic value of the material so received for job work. Therefore the freight incurred for transporting the raw materials to the premises of the appellant stands correctly included for determining the duty amount - Decided against assessee.
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