2001 (5) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, a manufacturer of plastic sheets, stating that charges incurred for transportation and octroi should not be included in the assessable value of goods sold. The charges were considered as expenses unconnected with the sale of goods and were not to be included in the assessable value. The department's appeal was dismissed, and the impugned order was set aside.