https://www.taxtmi.com/caselaws?id=370146 The Appellate Tribunal CESTAT MUMBAI allowed the appeal by M/s Indo Amines Ltd regarding the recovery of central excise duties on excess charges claimed as transportation costs. The Tribunal held that the excess recovery did not constitute consideration for goods sold and should not be subject to duty, citing precedents and distinguishing cases involving different types of charges. The impugned order demanding duties, interest, and penalty was set aside based on the interpretation that 'freight' is not part of the assessable value under the Central Excise Act. en-us Tue, 06 Nov 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370146 The Appellate Tribunal CESTAT MUMBAI allowed the appeal by M/s Indo Amines Ltd regarding the recovery of central excise duties on excess charges claimed as transportation costs. The Tribunal held that the excess recovery did not constitute consideration for goods sold and should not be subject to duty, citing precedents and distinguishing cases involving different types of charges. The impugned order demanding duties, interest, and penalty was set aside based on the interpretation that 'freight' is not part of the assessable value under the Central Excise Act. Case-Laws Central Excise Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370146