Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 688 - CESTAT MUMBAIValuation - Guarantee charges - includibility - Period of limitation - Held that: - the appellants are liable to pay tax on the entire value of the goods recovered by them as per the contract. It is not open to apportion a part of the value to the guarantee and exclude that from the assessable value - it is apparent that the same are not extra charges but are included in the value initiated with MSEB. This clearly amounts to misdeclaration - appeal dismissed - decided against appellant.
|