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2017 (8) TMI 99 - AT - Central ExciseValuation - Transportation Charges recovered from the buyers - includibility - Held that: - the purchased order issued by M/s Caparo Engineering India Pvt. Ltd., Pithampur, Distt. Dhar (MP) which shows that the price is excluding Sales Tax, Excise Duty, Transportation Charges and corresponding invoice also shows that the appellant has charged transportation charges separately - The issue is squarely covered by the decision of this Tribunal in their own case for the earlier period [2016 (2) TMI 145 - CESTAT NEW DELHI], where it was held that when the sale and delivery take place at the factory gate and freight charges, which are in relation to an independent transaction is mentioned separately in the invoices, the amount of freight has no relevance for valuation purposes. The transportation charges are not includable in the assessable value - appeal allowed - decided in favor of appellant.
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