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of <h1>Appellate Tribunal excludes transportation charges from assessable value, rules in favor of plastic sheets manufacturer.</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, a manufacturer of plastic sheets, stating that transportation and octroi charges ... Valuation The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, a manufacturer of plastic sheets, stating that charges incurred for transportation and octroi should not be included in the assessable value of goods sold. The charges were considered as expenses unconnected with the sale of goods and were not to be included in the assessable value. The department's appeal was dismissed, and the impugned order was set aside.
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