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2016 (12) TMI 1387 - AT - Central ExciseValuation - the goods were sold for delivery at a place (the buyer’s premises) other than the place of removal (the factory gate) - whether the transportation charges to be included in assessable value or not? - Held that: - we find that freight have been charged separately and received separately. We also take notice that the buyers of the goods-State Electricity Board have issued purchase order specifying the price for the goods separately and also specifying the transportation cost on per Kilometer basis for the supply of goods. Accordingly, appellant have supplied and raised separate invoices for the price of goods and the transportation. Thus, it amounts to showing the cost of transport separately in the invoices - transport charges not includible in the value of the goods - appeal dismissed - decided against Revenue.
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