2007 (6) TMI 517 - AT - Central Excise

Valuation - freight - insurance - includibility - Held that - the values need not be included - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the Department's application for early disposal of their appeal against the Appellate Commissioner's order. The Commissioner held that freight and insurance were not part of the assessable value of the goods, citing relevant judgments. The Tribunal dismissed the appeal as the issue was already decided against the Revenue by the Apex Court's judgments.