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of <h1>Transportation costs excluded from excisable value by appellate tribunal. Previous decision cited. Impugned order set aside.</h1> <h3>M/s Covestro (India) Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Noida</h3> The appellate tribunal, comprising SMT. ARCHANA WADHWA and MR. ANIL G. SHAKKARWAR, ruled on whether transportation costs recovered from customers should ... Valuation - inclusion of transportation cost incurred by the appellant for movement of the goods from factory gate to depots which cost stands recovered by them from their customer, in the assessable value - HELD THAT:- The issue stands covered in the same assessee’s case M/S BAYER MATERIAL SCIENCE PVT. LTD., M/S COVESTRO (INDIA) PVT. LTD. AND M/S COVESTRO (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NOIDA [2018 (5) TMI 1108 - CESTAT ALLAHABAD], laying down that the said transportation expenses cannot be part of the excisable value of the final product - appeal allowed - decided in favor of appellant. Issues involved: Whether transportation cost recovered from customers is liable to be added in the excisable value of the final product.Analysis:The appellate tribunal, consisting of SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL), heard the appeal where the main issue was the inclusion of transportation cost in the excisable value of the final product. The appellant argued that the transportation cost incurred by them for moving goods from the factory gate to depots, which was recovered from customers, should not be added to the excisable value. It was noted that both parties agreed that a similar issue had been addressed in the same assessee's case reported as 2018-TIOL-1679-Allahabad-Central Excise. The previous decision established that such transportation expenses cannot be considered part of the excisable value of the final product. Consequently, the tribunal followed the precedent and set aside the impugned order, allowing the appeal and granting consequential relief to the appellant. The judgment was dictated and pronounced in open court by SMT. ARCHANA WADHWA.
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