Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 655 - CESTAT AHMEDABADValuation - Recovery of Central Excise Duty - freight and handling charges recovered from their customers - forming part of assessable value of excisable goods cleared by them from their factory premises - whether the amount shown separately as freight and handling charges in the invoices can be included in the assessable value u/s 4 of the Central Excise Act, 1944 or not? - HELD THAT:- There is no evidence on record to show by the department that said charges are nothing but arrangement for reducing the assessable value of goods. In the absence of any such evidence it has to be held that the entire element of freight and handling charges shown separately in the invoices is nothing else but freight and handling charges. It is now a settled law as per the relied upon judgments by the Learned Counsel that any amount collected separately as freight in the invoices cannot be included in the assessable. It is held that amount charged as freight & handling charges and separately shown in the invoices cannot be included in the assessable value u/s 4 of the Central Excise Act, 1944. Therefore being the same facts and issue involved in the present case also, the freight and handling charges shown separately in the invoice of the appellant is also not includable in the assessable value of the excisable goods, consequently, duty demand on the said elements is not sustainable. The impugned order is set aside - The appeal filed by the appellant is allowed.
|