1997 (12) TMI 303 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, a chemical manufacturer, in a case involving duty payment on forwarding charges for transporting goods. The Tribunal held that charges for transport should not be included in assessable value, and since show cause notices did not mention other vehicle uses, the demand for duty was unjustified. The appeal was allowed, and the demand was set aside. (1997 (12) TMI 303 - CEGAT, New Delhi)