2007 (2) TMI 49 - AT - Central Excise

Valuation (Central Excise) Appellant contended that freight, insurance and TOT were collected under handling and forwarding charges and these require to be deducted from assessable value Appellants unable to produce original invoice and accordingly authority reject the appeals.

Summary

The duty amount was paid, penalty set aside by lower appellate authority. Extra amounts collected as handling charges, not deductible without original invoices. Appeals rejected due to inability to substantiate claim.