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Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2002 (11) TMI SCH This

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2002 (11) TMI 95 - SCH - Central Excise

The Supreme Court of India clarified that freight and insurance charges up to the depot are included in the assessable value for excise purposes. However, charges for delivery to customers from the depot are not included. The decision is based on the case of Escorts JCB Ltd. v. Commissioner of Central Excise, Delhi-II [2002 (146) E.L.T. 31 (S.C.)]. The appeals were allowed with this clarification.

 

 

 

 

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