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    <title>2024 (9) TMI 1171 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad held that handling charges recovered from customers are not includible in assessable value for excise duty purposes. The appellant charged equalized handling charges from customers on excisable goods. Following precedent from sister concern case Mira Industries versus CCE-Ahmedabad-II, where identical facts were considered, the Tribunal ruled handling charges are not part of assessable value. The demand for excise duty on handling charges was deemed unsustainable and the appeal was allowed.</description>
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    <pubDate>Thu, 19 Sep 2024 00:00:00 +0530</pubDate>
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      <title>2024 (9) TMI 1171 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=758927</link>
      <description>CESTAT Ahmedabad held that handling charges recovered from customers are not includible in assessable value for excise duty purposes. The appellant charged equalized handling charges from customers on excisable goods. Following precedent from sister concern case Mira Industries versus CCE-Ahmedabad-II, where identical facts were considered, the Tribunal ruled handling charges are not part of assessable value. The demand for excise duty on handling charges was deemed unsustainable and the appeal was allowed.</description>
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      <pubDate>Thu, 19 Sep 2024 00:00:00 +0530</pubDate>
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