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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Bank Charges not deductible; C&F Charges deductible in goods' assessable value under Central Excises Act</h1> The Appellate Tribunal CEGAT, New Delhi ruled that Bank Charges are not deductible, but Clearing and Forwarding (C & F) Charges are deductible in the ... Valuation The Appellate Tribunal CEGAT, New Delhi ruled on the inclusion of Clearing and Forwarding (C & F) Charges and Bank Charges in the assessable value of goods. Bank charges are not deductible, but C & F charges are deductible under Section 4 of the Central Excises Act, 1944. The impugned order was partly allowed, modifying the decision of the Commissioner (Appeals).

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