2007 (6) TMI 83 - AT - Central Excise

Valuation(central Excise)- Department contended that additional amount of transportation charges colleted by the appellant included in the assessable value of goods Held that department contention was not correct and set aside the demand

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the Department argued that additional transportation charges collected by appellants should be included in assessable value. However, the Tribunal upheld the decision of the Lower Appellate Authority, citing Supreme Court rulings that extra charges for profit should not be included in assessable value. The Department's appeal was dismissed.