2007 (6) TMI 74 - AT - Central Excise

Valuation (Central Excise) -Department contended that appellant has to be included the commission paid to the consignment agent in the assessable value of the good - Held that department contention was not correct and set aside

Summary

The Appellate Tribunal CESTAT, Kolkata heard the case where duty was paid on full value received from buyers through a consignment agent. The duty was paid without claiming any deduction, so the consignment agent's commission does not need to be added to the assessable value. The impugned order was set aside, and the appeal was allowed in favor of the appellants.