https://www.taxtmi.com/caselaws?id=87739 Forwarding charges, angadia charges and testing charges were held includible in the assessable value for central excise where the assessee failed to produce evidence that the expenses were incurred only after clearance from the factory. The appellate authority treated the charges as part of valuation under Section 4(1)(a) of the Central Excises and Salt Act, despite the assessee's reliance on invoice price under Notification No. 120/85. Non-intimation to the department and the extended period finding also supported inclusion of the disputed charges in the assessable value. en-us Fri, 06 Sep 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87739 Forwarding charges, angadia charges and testing charges were held includible in the assessable value for central excise where the assessee failed to produce evidence that the expenses were incurred only after clearance from the factory. The appellate authority treated the charges as part of valuation under Section 4(1)(a) of the Central Excises and Salt Act, despite the assessee's reliance on invoice price under Notification No. 120/85. Non-intimation to the department and the extended period finding also supported inclusion of the disputed charges in the assessable value. Case-Laws Central Excise Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87739