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2015 (2) TMI 1052 - AT - Central ExciseValuation of goods - Inclusion of charges for loading, unloading, transportation and warehousing - Held that:- The goods are not sold and these are cleared from the factory, but these are transported and stored in Hyderabad in transporter's warehouse. As and when appellant gets the order, they direct transporter/warehouse owner to deliver the said goods to the customer's place. Thus, the act of sale takes place on premises of the customer and for this purpose appellant is charging ₹ 65 per drum, as freight, loading, unloading charges. - Following decision of Hard Castle Petrofer Pvt. Ltd. (2014 (4) TMI 336 - CESTAT NEW DELHI) - No merit in appeal - Decided against assessee.
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