https://www.taxtmi.com/caselaws?id=52416 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, holding that the cost of transportation from the factory to the depot should not be included in the assessable value of goods. The Tribunal found that post-amendment to the Act, the depot was not considered a place of removal, and as per the Central Excise Valuation Rules, the cost of transport should be excluded if separately charged to the buyer and shown in the invoice. The Tribunal relied on a government circular and precedent cases to allow the appeal and set aside the impugned order. en-us Mon, 01 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 17:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52416 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, holding that the cost of transportation from the factory to the depot should not be included in the assessable value of goods. The Tribunal found that post-amendment to the Act, the depot was not considered a place of removal, and as per the Central Excise Valuation Rules, the cost of transport should be excluded if separately charged to the buyer and shown in the invoice. The Tribunal relied on a government circular and precedent cases to allow the appeal and set aside the impugned order. Case-Laws Central Excise Mon, 01 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52416