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2018 (4) TMI 211 - AT - Central ExciseValuation - inclusion of dealers margin which was retained by the respondent in respect of sale thorugh COCO - Held that: - while arriving at the assessable value for clearances to COCO, other elements such as sales tax, other local lines and excise duty is deducted from RSP and thus the dealer's margin is already included in the value on which the duty is being paid. The RSP is fixed and to arrive the normal assessable value various deduction are to be granted. It was also found that assessable value of the goods cleared to COCO are higher than the assessable value i.e. normal transaction value in the case of dealers Therefore there is no question of addition or retention of dealer's margin by the appellant. Appeal dismissed - decided against Revenue.
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