https://www.taxtmi.com/caselaws?id=339184 The Tribunal dismissed the appeal, upholding the demand of duty on handling charges collected on goods cleared by the appellant company. The Tribunal found no valid reason for collecting 0.5% as handling charges, stating it should be part of the assessable value. The appellant's declaration acknowledged the collection of this amount, and the appeal did not provide grounds to exclude it. The Tribunal emphasized the importance of justifying additional charges beyond the transaction value and ensuring transparency in declarations to avoid disputes over assessable values and duty liabilities. en-us Mon, 23 Jan 2017 00:00:00 +0530 Thu, 16 Nov 2017 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339184 The Tribunal dismissed the appeal, upholding the demand of duty on handling charges collected on goods cleared by the appellant company. The Tribunal found no valid reason for collecting 0.5% as handling charges, stating it should be part of the assessable value. The appellant's declaration acknowledged the collection of this amount, and the appeal did not provide grounds to exclude it. The Tribunal emphasized the importance of justifying additional charges beyond the transaction value and ensuring transparency in declarations to avoid disputes over assessable values and duty liabilities. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339184