TaxTMI 
TaxTMI 
TaxTMI 
I would like to know whether excise will be applicable on packing and forwarding charges of excisable material at the time of invoicing? Please confirm me at earliest.
With thanks
Samik Chaudhuri.
Excise on Packing & Forwarding charges
Samik Chaudhuri
Excise Duty to Include Packing and Forwarding Charges in Transaction Value Under Central Excise Act, 1944 A query was raised regarding the applicability of excise duty on packing and forwarding charges of excisable materials during invoicing. In response, it was clarified that according to the Central Excise Act, 1944, 'transaction value' includes any charges related to the sale, such as packing and forwarding, and these should be considered for excise duty calculation. Additionally, charges for reusable containers are typically included in the product cost unless not amortized. Rental charges for reusable metal containers must be included in the transaction value, as should the cost of containers supplied by the buyer. (AI Summary)