Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal rules service charges not part of machinery value for duty payment. Waiver granted.</h1> The Appellate Tribunal CESTAT, Mumbai held that service charges could not be added to the value of machinery for duty payment as they were for services ... Stay/Dispensation of pre-deposit - Valuation The Appellate Tribunal CESTAT, Mumbai considered whether certain service charges could be added to the value of machinery for duty payment. The tribunal found that these charges were for services rendered and not included in the assessable value for duty determination. The appellants were granted a waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944, with a stay of recovery pending the appeal hearing.