2007 (6) TMI 203 - AT - Central Excise

Whether the excess freight claimed as deduction by the appellant than the actual freight incurred by them would form part of the assessable value of the final product or not - there is no evidence to show that such excess recovered freight charges were additional consideration for the cost of the goods - held that equalised freight is not required to be added in the assessable value of final product - appeal filed by the Revenue is rejected

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled that excess freight claimed as deduction by the appellant does not form part of the assessable value of the final product. The Tribunal cited Rule 5 of the Central Excise Valuation Rules, 2002, and a previous case to support their decision. The appeal filed by the Revenue was rejected.