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Inclusion of Freight in Assassable Value, Central Excise |
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Inclusion of Freight in Assassable Value |
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Respected All, A manufacturer is charging freight amount separately in his Invoice but not including it in assassable value. In my view, since the manufacturer is charging freight in his Invoice and also collecting the same from the buyer than such freight charges should form the part of assassable value and excise duty should be paid on such freight amount also. Please guide, is the interpretation made above is correct or otherwise. Regards, Sanjeev.
Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
Please refer Accurate Meter judgment in this regard. According to this judgment, excise duty is not payable on freight amount. Page: 1 Old Query - New Comments are closed. |
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