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2019 (1) TMI 494 - AT - Central ExciseValuation - inclusion of profit earned on transportation charges in assessable value - Held that:- The respondent has shown transportation charges separately in the invoices - Moreover, the said PCC Poles have been transported by the respondent in their own vehicle and due to transportation in their own vehicle, the respondent has earned the profit on account of transportation of the goods. The said profit eared by the respondent is not includable in the assessable value of the goods as held by this Tribunal in the case of M/s Associated Strips Limited [2017 (11) TMI 1244 - CESTAT CHANDIGARH]. The transportation charges are not includable in the assessable value of the goods as freight charges are separately shown by the respondent - Appeal dismissed - decided against Revenue.
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