https://www.taxtmi.com/caselaws?id=368722 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the demand for duty and penalty under the Central Excise Act, 1944. The Tribunal held that handling charges, constituting 1% of the value and shown separately in transaction cost, are not includible in the assessable value for Central Excise duty. The decision clarified that such charges, considered part of transportation costs, should not be subject to duty, emphasizing compliance with statutory provisions and exclusions under the law. en-us Fri, 09 Feb 2018 00:00:00 +0530 Sat, 13 Oct 2018 15:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368722 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the demand for duty and penalty under the Central Excise Act, 1944. The Tribunal held that handling charges, constituting 1% of the value and shown separately in transaction cost, are not includible in the assessable value for Central Excise duty. The decision clarified that such charges, considered part of transportation costs, should not be subject to duty, emphasizing compliance with statutory provisions and exclusions under the law. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368722