https://www.taxtmi.com/caselaws?id=449927 CESTAT Kolkata dismissed Revenue's appeal regarding inclusion of secondary packing charges and freight costs in assessable value. The tribunal upheld Commissioner (Appeals) finding that when goods are sold at factory gate, charges collected for services beyond factory gate cannot be included in assessable value. Following SC precedent in Union of India v. Bombay Tyre International Ltd., special secondary packing costs at buyer's instance should be deducted from wholesale price. The tribunal found no grounds to interfere with detailed findings of lower authority. en-us Thu, 22 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449927 CESTAT Kolkata dismissed Revenue's appeal regarding inclusion of secondary packing charges and freight costs in assessable value. The tribunal upheld Commissioner (Appeals) finding that when goods are sold at factory gate, charges collected for services beyond factory gate cannot be included in assessable value. Following SC precedent in Union of India v. Bombay Tyre International Ltd., special secondary packing costs at buyer's instance should be deducted from wholesale price. The tribunal found no grounds to interfere with detailed findings of lower authority. Case-Laws Central Excise Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449927