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2019 (4) TMI 2091 - AT - Central ExciseValuation of gas - inclusion of retention charges of Cylinders wherein the final product viz gas supplied to the Customer beyond the stipulated period in the assessable value of the gas or not - HELD THAT:- The retention/detention charges is not a part of the sale price. It is only charged when the customers retain/detain the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. Reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY [2018 (5) TMI 915 - SUPREME COURT] where it was held that retention/detention charges recovered by the appellant beyond the stipulated time period should not be included in the assessable value. Appeal allowed.
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