https://www.taxtmi.com/caselaws?id=191685 The Appellate Tribunal CESTAT, Chennai held that handling charges should be included in the assessable value as it was the Appellant's obligation to make goods available to the buyer. Postage, however, was excluded from the assessable value to prevent undue hardship. Penalties were waived due to the legal complexity of the interpretation. The decision balanced the Appellant's obligations and lack of evidence, showcasing a fair approach by the Tribunal. en-us Wed, 28 Sep 2016 00:00:00 +0530 Thu, 13 Apr 2017 14:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191685 The Appellate Tribunal CESTAT, Chennai held that handling charges should be included in the assessable value as it was the Appellant's obligation to make goods available to the buyer. Postage, however, was excluded from the assessable value to prevent undue hardship. Penalties were waived due to the legal complexity of the interpretation. The decision balanced the Appellant's obligations and lack of evidence, showcasing a fair approach by the Tribunal. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191685