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of <h1>Transportation costs not deductible from assessable value of goods per CESTAT Chennai, in line with CBEC Circular & statute.</h1> <h3>INDUSTRIAL CHEMICALS & MONOMERS LTD. Versus COMMR. OF C. EX., MADURAI</h3> The Appellate Tribunal CESTAT, Chennai held that transportation costs for moving goods between factory and depot are not deductible from the assessable ... Valuation The Appellate Tribunal CESTAT, Chennai ruled that transportation costs incurred for moving goods between factory and depot are not deductible from the assessable value of the goods. This decision was based on CBEC Circular No. 251/85/96-CX and the statute itself. The tribunal upheld the Commissioner (Appeals) order and rejected the appeals.
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