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2018 (10) TMI 688 - AT - Central ExciseValuation - handling charges collected @ 1% of the value as a part of the transaction cost, whether forms part of transaction value or not? - Held that:- The cost of transportation from the place of removal up to the place of delivery of such goods is not includible in the assessable value under Section 4 of the Central Excise Act, 1944 and not chargeable to Central Excise duty under Section 3 of the Act. In the instant case, the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value - appeal allowed - decided in favor of appellant.
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