https://www.taxtmi.com/caselaws?id=153905 The Appellate Tribunal CESTAT MUMBAI upheld the decision that transportation costs recovered by the manufacturer of pharmaceutical machinery should not be included in the assessable value. The Tribunal considered the contract terms, Section 4 of the Central Excise Act, 1944, and references from the CBEC Manual and legal precedents cited by the manufacturer, ultimately rejecting the Revenue's appeal and affirming the exclusion of transportation costs from the assessable value. en-us Tue, 06 Oct 2009 00:00:00 +0530 Thu, 01 Aug 2013 15:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153905 The Appellate Tribunal CESTAT MUMBAI upheld the decision that transportation costs recovered by the manufacturer of pharmaceutical machinery should not be included in the assessable value. The Tribunal considered the contract terms, Section 4 of the Central Excise Act, 1944, and references from the CBEC Manual and legal precedents cited by the manufacturer, ultimately rejecting the Revenue's appeal and affirming the exclusion of transportation costs from the assessable value. Case-Laws Central Excise Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153905