2014 (2) TMI 275 - AT - Central Excise

Appeals Tribunal upholds exclusion of post-clearance charges from assessable value

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Commissioner of Central Excise (Appeals) order. The Commissioner's ... Valuation of goods - Inclusion of escort charges, erection and commissioning charges - Held that:- Charges in respect of escort and supervision of erection and commissioning are after the clearance of goods and this issue is now settled by the decision of CCE vs. Puissance DE DPK, Pondicherry reported in [2013 (7) TMI 564 - CESTAT CHENNAI]. The Tribunal after taking into account the earlier decision held that these charges are not to be added in the assessable value of the goods - Decided against Revenue. The Appellate Tribunal CESTAT MUMBAI dismissed the appeal filed by Revenue against the Commissioner of Central Excise (Appeals) order. The Commissioner held that escort charges, erection, and commissioning charges should not be added to the assessable value of goods. The charges are incurred after the clearance of goods and are not to be included in the assessable value, as per a previous decision.