Appellate Tribunal rules transportation charges not part of assessable value

The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal, upholding the decision that additional transportation charges collected by appellants should not be included in assessable value, in line with Supreme Court rulings.

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The Appellate Tribunal CESTAT, Kolkata heard a case where the Department argued that additional transportation charges collected by appellants should be included in assessable value. However, the Tribunal upheld the decision of the Lower Appellate Authority, citing Supreme Court rulings that extra charges for profit should not be included in assessable value. The Department's appeal was dismissed.

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