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2017 (11) TMI 1289 - AT - Central ExciseValuation - freight - includibility - goods cleared from the warehouse and sold from the depot - Held that: - in terms of Rule 5 of Central Excise (Determination of price of Excisable goods) Rule 2005, if the goods are sold for delivery at a place other than the place of removal, then the cost of transportation up to the place of delivery shall be excluded - As per the sample invoices perused by us, freight is not included in the transaction value and sale is ex-warehouse, consequently we find no justification for adding the freight amounts recovered separately from the customers - demand set aside. In the light of the claim of the assessee that the depot price includes the element of freight from warehouse to the depot; there appears no justification to add further amount towards freight. However, we are unable to extend such relief in the absence of verification of such claim - appeal allowed by way of remand.
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