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2018 (9) TMI 1570 - AT - Central ExciseValuation - inclusion of Inspection Charges, Service charges and Freight Charges in assessable value - appellant have collected separately these charges from their buyers through debit notes - whether pre-delivery inspection charges are includible in the assessable value? - Held that:- The said issue was settled by the Hon’ble Supreme Court in TVS Motors Co. Ltd. [2015 (12) TMI 874 - SUPREME COURT], where it was held that PDI charges and free ASS charges would not be included in the assessable value under Section 4 of the Act for the purposes of paying excise duty - demand set aside. Whether the service charges related to transport arrangement through rail is includible in assessable value? - Held that:- Since the said charges are collected after the place of removal which is the factory gate. On the very basis, it can be definitely held that the service charges collected for cargo handling on the instruction of the contractor cannot be included in the assessable value - demand set aside. Appeal allowed - decided in favor of appellant.
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