https://www.taxtmi.com/caselaws?id=167333 The Tribunal allowed the appeal in a case concerning the inclusion of handling charges in the assessable value of goods for excise duty assessment. It held that during a period when controlled prices were exclusive of excise duty, handling charges incurred for and on behalf of the purchaser should not be part of the assessable value. The Tribunal emphasized that the assessable value should be based on the price at which goods are sold at the place of removal, deducting transportation costs. As a result, the matter was remanded for re-determination of the assessable value by the Collector (Appeals). en-us Tue, 20 Nov 1984 00:00:00 +0530 Tue, 16 Dec 2014 14:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167333 The Tribunal allowed the appeal in a case concerning the inclusion of handling charges in the assessable value of goods for excise duty assessment. It held that during a period when controlled prices were exclusive of excise duty, handling charges incurred for and on behalf of the purchaser should not be part of the assessable value. The Tribunal emphasized that the assessable value should be based on the price at which goods are sold at the place of removal, deducting transportation costs. As a result, the matter was remanded for re-determination of the assessable value by the Collector (Appeals). Case-Laws Central Excise Tue, 20 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167333