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2018 (3) TMI 618 - CESTAT MUMBAIValuation - landed cost of raw material and packing materials supplied free of cost by the buyers, which included the cost of transportation, insurance and overheads incurred on such inputs and packing materials - includibility - Section 4 (1)(b) of the CEA, 1944 read with Rule 6 of Central Excise Valuation Rules, 2000 - Held that: - in the case where the invoice value does not include the transportation cost and other charges in such case it is to be considered that the prices are inclusive of transportation, insurance and other charges - M/s Indofil Chemicals had given a certificate to the effect that the value of goods consigned by them to the Appellant includes all the incidental charges. No any contrary evidence to the above has been brought on record by the Revenue. The Revenue has not brought any evidence on record either by investigation at the supplier end or from the records of M/s Indofil Chemicals that they have not included the impugned charges in the cost of raw material - the invoice value considered by the Appellants for determining the assessable value of final product is in conformity with the Valuation Rules. Appeal allowed - decided in favor of appellant.
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