https://www.taxtmi.com/caselaws?id=372255 The Tribunal ruled in favor of the appellant, determining that the charges labeled as Free Delivery Zone (FDZ) charges should not be included in the assessable value for duty payment. The Tribunal found that the appellant's recovered amounts were solely for transportation and below the actual cost, therefore not warranting inclusion in the assessable value. Emphasizing the separation of transportation charges in the invoices, the Tribunal set aside the duty demand, interest, and penalty imposed by the Adjudicating Authority, allowing the appeal and rejecting the impugned order. en-us Thu, 04 Oct 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372255 The Tribunal ruled in favor of the appellant, determining that the charges labeled as Free Delivery Zone (FDZ) charges should not be included in the assessable value for duty payment. The Tribunal found that the appellant's recovered amounts were solely for transportation and below the actual cost, therefore not warranting inclusion in the assessable value. Emphasizing the separation of transportation charges in the invoices, the Tribunal set aside the duty demand, interest, and penalty imposed by the Adjudicating Authority, allowing the appeal and rejecting the impugned order. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372255