Transportation charges up to buyer's premise, if included in agreed price, count towards assessable value


Last updated: 23 August 2023

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s premises after accepting the goods post inspection, the price charged by the assessee till the place of sale including freight, etc.  

Citation :
Excise Appeal No. 71484 of 2013 dated August 04, 2023

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Bimal Jain
Published in Excise
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