Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1569 - AT - Central ExciseValuation - includibility - freight collected in excess of the actual freight incurred by the appellant towards delivery of goods to the buyers place is an additional consideration towards sale of goods - Held that:- The issue is no longer res integra as the Hon’ble Supreme Court in the case of Baroda Electric Meters Ltd. [1997 (7) TMI 126 - SUPREME COURT OF INDIA] held that duty of excise is on manufacture and not a tax on the profits made on transportation - Even after the new Valuation Rules came into force, similar view was expressed in Bathinda Industrial Gases Vs. C.C.E. & S.T., Chandigarh-II [2014 (7) TMI 351 - CESTAT NEW DELHI] - demand set aside - appeal allowed - decided in favor of appellant.
|