https://www.taxtmi.com/caselaws?id=350211 Under an area-based exemption scheme, refund paid as the mechanism for implementing the exemption was treated as part of the exemption structure, so only the net excise duty actually borne after refund was required to be deducted while computing actual value addition under Notification No. 1/2010-CE. On the sales-value issue, where invoices and insurance material showed FOR destination sales and the seller bore freight and transit insurance, those costs formed part of the sale price and could not be excluded. The Tribunal therefore accepted the assessee's position on value addition and held freight and insurance includible in sale value. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 28 Feb 2019 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350211 Under an area-based exemption scheme, refund paid as the mechanism for implementing the exemption was treated as part of the exemption structure, so only the net excise duty actually borne after refund was required to be deducted while computing actual value addition under Notification No. 1/2010-CE. On the sales-value issue, where invoices and insurance material showed FOR destination sales and the seller bore freight and transit insurance, those costs formed part of the sale price and could not be excluded. The Tribunal therefore accepted the assessee's position on value addition and held freight and insurance includible in sale value. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350211