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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Valuation - inclusion of Freight charges - factory here is not ...


Court Rules Factory Not Place of Removal for Excise; Freight Charges to be Included in Valuation.

September 25, 2019

Case Laws     Central Excise     AT

Valuation - inclusion of Freight charges - factory here is not the place of removal but merely the place of clearance of goods. - the prices as agreed to be paid were not only including the charges of insurance risk but all such other charges and were agreed to be paid only after approval/ certification by engineers of buyer (MPPTC) - demand confirmed.

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