https://www.taxtmi.com/caselaws?id=95145 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of two-wheeled motor vehicles, in a dispute over the valuation of goods sold domestically. The tribunal held that transportation charges for goods meant for export cannot be excluded from the assessable value of goods sold domestically, as specified under Section 4 of the Central Excise Act. Despite the respondent's reliance on a previous tribunal order, the tribunal found no basis for excluding transportation charges for export goods. Consequently, the tribunal allowed the appeal and set aside the impugned order. en-us Fri, 01 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95145 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of two-wheeled motor vehicles, in a dispute over the valuation of goods sold domestically. The tribunal held that transportation charges for goods meant for export cannot be excluded from the assessable value of goods sold domestically, as specified under Section 4 of the Central Excise Act. Despite the respondent's reliance on a previous tribunal order, the tribunal found no basis for excluding transportation charges for export goods. Consequently, the tribunal allowed the appeal and set aside the impugned order. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95145