2000 (9) TMI 353 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the inclusion of Clearing and Forwarding (C & F) Charges and Bank Charges in the assessable value of goods. Bank charges are not deductible, but C & F charges are deductible under Section 4 of the Central Excises Act, 1944. The impugned order was partly allowed, modifying the decision of the Commissioner (Appeals).