https://www.taxtmi.com/caselaws?id=124008 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant in a dispute over the assessment of freight charges in determining the assessable value for heavy machinery supply contracts. The Tribunal found that the appellant's practice of separately billing freight charges, despite not indicating them in the invoices, did not artificially reduce the assessable value. It noted that the appellant incurred higher freight costs than collected from customers, with the freight amount based on a separate contract and billed separately. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and providing relief to the appellant. en-us Mon, 30 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 14:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124008 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant in a dispute over the assessment of freight charges in determining the assessable value for heavy machinery supply contracts. The Tribunal found that the appellant's practice of separately billing freight charges, despite not indicating them in the invoices, did not artificially reduce the assessable value. It noted that the appellant incurred higher freight costs than collected from customers, with the freight amount based on a separate contract and billed separately. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and providing relief to the appellant. Case-Laws Central Excise Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124008