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2009 (11) TMI 303 - AT - Central ExciseValuation- Road Delivery Charges- The appellants are engaged in manufacture of motor vehicles and parts thereof. Duty demand of Rs.25,21,943 has been confirmed on the ground that the appellants had collected Road Delivery Charges (RDC) in respect of vehicles cleared by them over and above the actual amount spent by them. Held that- Excess amount collected from the dealer over and above the actual amount incurred towards RDC by the assessee is liable to be added to the assessable value and charged to duty. However, the additional amount collected is to be heated as turn-duty-price and demand would have to be re-worked. We reject the appeal except for direction to the lower authority to recalculate the demand and interest thereon treating the additional amount received as cum-duty price.
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