https://www.taxtmi.com/caselaws?id=213015 The Revenue's appeals were dismissed in the case involving refund claims by M/s. Universal Luggage Manufacturing Co. Ltd. for duty paid on equalised freight. The Commissioner of Central Excise (Appeals) allowed the claims, following the VIP Industries Ltd. judgment, stating that transportation costs are deductible when goods are sold at a uniform price nationwide. The Tribunal applied the VIP Industries Ltd. ratio, rejecting the Revenue's arguments based on the definition of 'place of removal' post-amendment and distinguishing the Prabhat Zarda Factory case. The lower appellate authority's decision was upheld, deeming the Revenue's appeals unfounded. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213015 The Revenue's appeals were dismissed in the case involving refund claims by M/s. Universal Luggage Manufacturing Co. Ltd. for duty paid on equalised freight. The Commissioner of Central Excise (Appeals) allowed the claims, following the VIP Industries Ltd. judgment, stating that transportation costs are deductible when goods are sold at a uniform price nationwide. The Tribunal applied the VIP Industries Ltd. ratio, rejecting the Revenue's arguments based on the definition of 'place of removal' post-amendment and distinguishing the Prabhat Zarda Factory case. The lower appellate authority's decision was upheld, deeming the Revenue's appeals unfounded. Case-Laws Central Excise Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213015