https://www.taxtmi.com/caselaws?id=333633 Central excise valuation on excess transportation charges was examined for supplies made from a sugar factory to purchasers during March 2003 to December 2003. The issue was whether the additional amount recovered towards transport formed part of the assessable value for excise duty. Following its earlier ruling on the same question, CESTAT held that the excess transportation amount was not liable to central excise duty, as it did not form part of the duty-bearing value of the final products. en-us Tue, 30 Aug 2016 00:00:00 +0530 Fri, 14 Oct 2016 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333633 Central excise valuation on excess transportation charges was examined for supplies made from a sugar factory to purchasers during March 2003 to December 2003. The issue was whether the additional amount recovered towards transport formed part of the assessable value for excise duty. Following its earlier ruling on the same question, CESTAT held that the excess transportation amount was not liable to central excise duty, as it did not form part of the duty-bearing value of the final products. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333633