Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>CESTAT rules galvanization charges not part of assessable value for M.S. Bolts</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus RAJ ENTERPRISES FASTENERS (P) LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, INDORE Versus RAJ ENTERPRISES FASTENERS (P) LTD. - 2004 (177) E.L.T. 1066 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against a duty recovery order for M.S. Bolts. The respondents were engaged in manufacturing Bolts, clearing them to depots, and then sending them for galvanization. The Tribunal found that galvanization charges could not be included in the assessable value of the Bolts as it was done after clearance by independent parties. The appeal was dismissed.