https://www.taxtmi.com/caselaws?id=53401 The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. Dalmia Biscuits Pvt. Ltd., holding that transport charges collected should not be included in the assessable value of goods they manufactured. The Tribunal emphasized that excise duty is on the manufacture of goods, not on profit from transportation charges, and cited previous Supreme Court judgments to support their decision. They set aside the Commissioner (Appeals) decision and allowed the appeal, stating that any profit from transport activities should not be part of the assessable value. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53401 The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. Dalmia Biscuits Pvt. Ltd., holding that transport charges collected should not be included in the assessable value of goods they manufactured. The Tribunal emphasized that excise duty is on the manufacture of goods, not on profit from transportation charges, and cited previous Supreme Court judgments to support their decision. They set aside the Commissioner (Appeals) decision and allowed the appeal, stating that any profit from transport activities should not be part of the assessable value. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53401