https://www.taxtmi.com/caselaws?id=333211 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal regarding the demand of a differential duty on transportation charges for explosives to coal fields. The Tribunal upheld the respondent's position that freight charges should not be included in the assessable value based on Rule 5 of Central Excise Valuation Rules, 2000. It found that the transaction value was contractually determined with transportation costs separately indicated on invoices, and there was no evidence of overbilling. Therefore, the Tribunal rejected the Revenue's claim and upheld the application of Rule 5, resulting in the dismissal of the appeal. en-us Fri, 19 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333211 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal regarding the demand of a differential duty on transportation charges for explosives to coal fields. The Tribunal upheld the respondent's position that freight charges should not be included in the assessable value based on Rule 5 of Central Excise Valuation Rules, 2000. It found that the transaction value was contractually determined with transportation costs separately indicated on invoices, and there was no evidence of overbilling. Therefore, the Tribunal rejected the Revenue's claim and upheld the application of Rule 5, resulting in the dismissal of the appeal. Case-Laws Central Excise Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333211