CESTAT allows appeals without pre-deposit, rejects inclusion of freight in assessable value.

The Appellate Tribunal CESTAT, New Delhi allowed the appeals, finding that duty demand and penalties can be disposed of without pre-deposit. The tribunal held that including freight in the assessable value of goods is not permissible under law. The impugned order was set aside.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeals after finding that duty demand and penalties can be disposed of without pre-deposit. The appellant, a manufacturer of aluminium conductors, collected freight amounts from Electricity Boards. The tribunal held that including freight in the assessable value of goods is not permissible under law. The impugned order was set aside.

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