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2017 (11) TMI 1456 - AT - Central ExciseValuation - includibility - cost incurred on account of packing material used for packing from bulk pack to retail pack at job-worker’s end - job work charges - Held that: - there is no dispute that the appellant while clearing the goods in bulk paid the duty on the value which is the sale value charged to the ultimate customer even after packing of the goods at the job-workers end - any cost before sale of the goods clearly stands included in the overall transaction value charged to the customers - even though there is a cost at the job-workers end in respect of packing material and packing activities, the same cannot be loaded further on the transaction value and cannot be demanded duty there upon. Further inclusion not required - appeal allowed - decided in favor of appellant.
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