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of <h1>Supreme Court: Demurrage Charges not part of Assessable Value</h1> <h3>Commissioner Versus Shine Petroleum Pvt. Ltd.</h3> The Supreme Court dismissed appeals regarding demurrage charges forming part of assessable value, citing a previous order in favor of the assessee. - ... Valuation - Whether the demurrage charges can form part of assessable value - Apex Court dismissed the Revenue appeal against the decision of tribunal [2007 (10) TMI 201 - CESTAT, BANGALORE] - this issue has already been decided Commissioner of Central Excise, Mangalore v. M/s. Mangalore Refinery & Petrochemicals Ltd. [2016 (1) TMI 325 - SUPREME COURT] in favour of the assessee The Supreme Court dismissed appeals regarding demurrage charges forming part of assessable value, citing a previous order in favor of the assessee. (Citation: 2016 (2) TMI 7 - SC Order)
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