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2018 (8) TMI 1784 - AT - Central ExciseValuation - inclusion of transportation charges in the assessable value - place of removal - Held that:- The transportation charges beyond the place of removal i.e. factory or depot, the respondents are not liable to pay duty on outward transportation charges and same are not includible in the assessable value - Tribunal in the case of M/s Sharda Ceramics Pvt. Ltd. [2018 (8) TMI 732 - CESTAT NEW DELHI] held that the outward transportation charges are not to be includible in the assessable value. Consequently, the respondents are not liable to pay duty on outward transportation charges - appeal dismissed - decided against Revenue.
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