Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (9) TMI 320 - CEGAT, NEW DELHIExtract: ....... and not a tax on the profits made by a dealer on transportation. As in this case, the Department has not adduced any evidence to show that the extra freight was nothing but part of the value of the goods, the differential amount is not includible in the assessable value. Following the decision of the Supreme Court, We, therefore, allow the appeal.
|