Transportation cost to depot not part of goods' value for Apr 2002-Mar 2003

The Appellate Tribunal CESTAT MUMBAI held that the cost of transportation from the factory to depot is not to be included in the value of goods for the period of April 2002 to March 2003. The Revenue's appeal was dismissed, with the Tribunal relying on a prior order upheld by the Supreme Court.

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The Appellate Tribunal CESTAT MUMBAI ruled that the cost of transportation from the factory to depot is not includable in the value of goods during April 2002 to March 2003. The appeal by the Revenue was dismissed based on a previous Tribunal order upheld by the Supreme Court.

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