Transportation cost separately charged should not forms part of assessable value as per the Central Excise Act
Last updated: 26 December 2022
Court :
CESTAT, New Delhi
Brief :
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s. Bathinda Industrial Gases Pvt. Ltd. v. Commissioner of Central Goods and Services Tax [Excise Appeal No. 52053 of 2019]dated November 30, 2022, held that transportation charges collected by way of issuing additional invoice cannot be included in the assessable value of goods for levying excise duty.
Citation :
[Excise Appeal No. 52053 of 2019
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Bimal Jain
Published in Excise
Views : 211
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