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2018 (2) TMI 909

Valuation - includibility - freight element shown in the invoices separately - lower authorities held that the appellants should include the freight also in the transaction value as the terms of sales are on FOR basis, goods to be delivered at the pr .....

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nt is shown separately and collected from the client in terms of their own arrangement - freight need not be included in assessable value. - Appeal allowed - decided in favor of appellant. - Excise Appeals No.51757 & 51778 of 2017 - A/50056-50057 .....

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nt appeals relates to valuation of the excisable goods cleared by the appellants. The appellants were discharging Central Excise duty on the transaction value as per the invoice. They were not including the freight element shown in the invoices separ .....

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be recovered from the appellants. 2. The learned Counsel appearing for the appellant submitted that their sale value is separately shown in the invoices. Excise duty paid on that and the sale is happening at the factory gate as evidenced by payment .....

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ion value for Central Excise purpose. He supported the findings of the lower authorities. 4. We have heard both the sides and perused the appeal record. We have also perused certain sample invoices by the learned Counsel. The invoices clearly indicat .....

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ld that under no circumstances, the place of removal can refer to a place of delivery which may on facts be the buyer s premises. The Hon ble Supreme Court further observed that when the invoices prepared at the factory directly in the name of custom .....

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