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2019 (4) TMI 1593 - AT - Central ExciseValuation - inclusion of freight or transportation expenses and second stage handling charges in the assessable value - HELD THAT:- The issue is settled in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [2015 (10) TMI 613 - SUPREME COURT], where it was held that When the goods were handed over to the transporter, the respondent had no right to the disposal of the goods nor did it reserve such rights inasmuch as title had already passed to its customer. The freight or transportation expenses, in the instant case being 2nd stage handling charges, are not to be included in the transaction value for calculating the jute cess payable on the goods cleared through DGS&D. Appeal allowed - decided in favor of appellant.
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