Central Excise Valuation – Whether amount collected separately for transportation, loading

Central Excise Valuation – Whether amount collected separately for transportation, loading – unloading and testing are includible? https://www.taxtmi.com/news?id=102 Whether separately billed ancillary charges form part of the assessable value under central excise where invoices distinguish the basic price from other services. Invoices showed distinct line items for manufacture, transportation, loading-unloading, testing and erection; transportation, loading-unloading and testing charges were stated separately and not part of the basic price. Those separately invoiced service charges lacked evidentiary connection to the contract price and were not to be added to the basic price for valuation purposes. en-us Thu, 06 Sep 2007 12:45:00 +0530 Wed, 25 Jun 2008 17:22:00 +0530 TaxTMI RSS Generator Central Excise Valuation – Whether amount collected separately for transportation, loading – unloading and testing are includible? https://www.taxtmi.com/news?id=102 Whether separately billed ancillary charges form part of the assessable value under central excise where invoices distinguish the basic price from other services. Invoices showed distinct line items for manufacture, transportation, loading-unloading, testing and erection; transportation, loading-unloading and testing charges were stated separately and not part of the basic price. Those separately invoiced service charges lacked evidentiary connection to the contract price and were not to be added to the basic price for valuation purposes. News - Thu, 06 Sep 2007 12:45:00 +0530 https://www.taxtmi.com/news?id=102