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2016 (9) TMI 278 - AT - Central ExciseValuation - inclusion of cost of transportation of pipes in the assessable value - pipes sold at the factory gate being place of removal - non-mentioning of freight separately in the invoice - Held that:- it is found that the department filed appeal against the said original order on the ground that cost of transportation from the place of removal to the place of delivery is available provided, the same is shown separately in the invoice. Since the assessee has not shown such amount separately, the deduction in terms of rule 5 is not available. On such appeal the present impugned order was passed. The lower appellant authority held that the deduction of cost of transportation is not available as the same is not shown separately. The Tribunal in the appellants case held that the freight charges are permissible for deductions from assessable value even when the freight amount has not been shown separately in the sale invoice. Therefore, by considering the factual finding of the original authority and the tribunals decision, the impugned order is unsustainable. - Decided in favour of appellant
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