2002 (2) TMI 478 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that freight charges should not be included in the assessable value of air-conditioners sold under a DGS&D contract, as the sale and possession transfer occurs at the seller's location in Delhi. The appeal by the Revenue was dismissed as it lacked merit. (Case citation: 2002 (2) TMI 478 - CEGAT, New Delhi)