2009 (11) TMI 319 - AT - Central Excise

Valuation- whether the assessable value of goods in question shall include insurance charges and handling charges incurred in different places at different point of time. Held that- There is no finding as to clearance of goods at different places to make the same marketable at those places. Nor also evidence existence in this regard on record. Therefore in absence of any cogent reasons or evidence to disturb the first appellate order we dismiss the appeal of Revenue.

Summary

The case involved whether insurance and handling charges should be included in the assessable value of goods for excise duty. The Tribunal upheld the decision of the first appellate authority, stating that there was no evidence to support including these charges. The appeal of the Revenue was dismissed.