2008 (2) TMI 880 - AT - Central Excise

Valuation - freight - includibility - Held that - if the manufacture has made any profit by charging extra transport charges, the same cannot be treated to the assessable value of the goods manufacture and cleared by the applicant - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of duty to the appellant based on the decision of the Hon'ble Supreme Court in the case of Baroda Electric Meters Ltd. The issue was regarding charging extra transport charges, which the court ruled should not be treated as part of the assessable value of the goods. The impugned order was set aside, and the appeal was allowed.