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        Central Excise Valuation – Whether amount collected separately for transportation, loading – unloading and testing are includible?

        September 6, 2007

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        In SOUTHERN POWER EQUIP. CO. PVT. LTD reported in 2007 -TMI - 1610 - CESTAT, BANGALORE, the assessee was alleged to undervalue the goods by not including the charges collected towards transportation, loading - unloading and testing in the value of finished goods at the time of clearance from the factory.

        After verifying the facts, CESTAT has held that, from the invoices also, it can be seen that there is separate price shown for manufacture and transportation; separate charge shown for loading, unloading and testing and also separate charges shown for erection. Therefore, these charges are bereft of any evidence. Hence, these elements were not to be added to the basic price, as the basic price is part of the contract.

        Separate charges for transportation and testing excluded from assessable value when invoiced distinctly from basic price. Whether separately billed ancillary charges form part of the assessable value under central excise where invoices distinguish the basic price from other services. Invoices showed distinct line items for manufacture, transportation, loading-unloading, testing and erection; transportation, loading-unloading and testing charges were stated separately and not part of the basic price. Those separately invoiced service charges lacked evidentiary connection to the contract price and were not to be added to the basic price for valuation purposes.
                          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.

                                Separate charges for transportation and testing excluded from assessable value when invoiced distinctly from basic price.

                                Whether separately billed ancillary charges form part of the assessable value under central excise where invoices distinguish the basic price from other services. Invoices showed distinct line items for manufacture, transportation, loading-unloading, testing and erection; transportation, loading-unloading and testing charges were stated separately and not part of the basic price. Those separately invoiced service charges lacked evidentiary connection to the contract price and were not to be added to the basic price for valuation purposes.


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