2018 (8) TMI 2010 - AT - Central Excise

Appellate Tribunal Rules Outward Transportation Charges Excluded from Assessable Value

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, stating that outward transportation charges are not to be included in the ... Valuation - inclusion of outward transportation charges in the assessable value - appellants are delivering the goods at the buyer's place - HELD THAT:- Considering the fact in COMMISSIONER OF CGST & CENTRAL EXCISE-JAIPUR-I (APPEAL) C.C.E. & S.T. -JAIPUR-I VERSUS TIRUPATI PLASTOMATICS PVT LTD, TIRUPATI PLASTOMATICS PVT LTD, ASHOKA INDUSTRIES, RN METALS (INDIA) PVT LTD, SHRI BALAJI INDUSTRIAL PRODUCTS LTD, MAN STRUCTURALS PVT LTD, SHREE RN METALS (INDIA) PVT LTD, TIJARIA POLYPIPES LTD, DAUSA TRANSFORMERS UDYOG LTD, RAJASTHAN TRANSFORMERS & SWITCHGEARS PVT LTD. RMC SWITCHGEARS LTD, OSWAL CABLES PVT LTD, PARAMOUNT WIRES & CABLES LTD AND PARAMOUNT COMMUNICATION LTD [2018 (8) TMI 1784 - CESTAT NEW DELHI], this Tribunal has held that outward transportation charges are not includible in the assessable value. The appellants are not liable to pay duty on outward transportation charges and insurance charges as the same are availed by the appellant beyond the place of removal. Therefore, no differential duty can be demanded from the appellants - appeal allowed - decided in favor of appellant. The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, stating that outward transportation charges are not to be included in the assessable value. The tribunal set aside the impugned orders and allowed the appeals with consequential relief to the appellants.