Appellate Tribunal excludes forwarding charges from assessable value, deems them payment for agent services.

The Appellate Tribunal CEGAT ruled that forwarding charges collected by the respondent should not be included in the assessable value, as they were collected to pay the agent for services to buyers. The appeal was allowed.

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The Appellate Tribunal CEGAT, New Delhi, in the case of 1998 (3) TMI 251, considered whether forwarding charges collected by the respondent should be included in the assessable value. The respondent collected charges to pay the agent for services to buyers. The tribunal ruled that these charges should not be added to the assessable value. The appeal was allowed.

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