https://www.taxtmi.com/caselaws?id=54134 The Appellate Tribunal CESTAT, New Delhi, in a dispute over the valuation of goods for excise levy, ruled that loading charges at the depot should be included in the assessable value of excisable goods following a 1996 amendment. The appellant's claim for deductions of loading charges at the depot was dismissed. However, the Tribunal allowed the appellant's appeal regarding exclusive dealer discounts, emphasizing that discounts need not be uniform to be considered for deduction. The judgment provided consequential relief to the appellant, underscoring the importance of including all relevant costs in the assessable value of excisable goods. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54134 The Appellate Tribunal CESTAT, New Delhi, in a dispute over the valuation of goods for excise levy, ruled that loading charges at the depot should be included in the assessable value of excisable goods following a 1996 amendment. The appellant's claim for deductions of loading charges at the depot was dismissed. However, the Tribunal allowed the appellant's appeal regarding exclusive dealer discounts, emphasizing that discounts need not be uniform to be considered for deduction. The judgment provided consequential relief to the appellant, underscoring the importance of including all relevant costs in the assessable value of excisable goods. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54134