1997 (12) TMI 202 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of an appellant engaged in manufacturing Combustion and Head Transfer equipments seeking refund of excess duty paid due to packing, handling, and forwarding charges. The Tribunal held that the cost of packing and handling charges should be included in the assessable value, but as the appellant failed to provide evidence of the exact transport charges incurred, no relief was granted. The appeal was dismissed.