2017 (1) TMI 596

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..... excisable goods to be included in assessable value? Held that: - though as per the procedure, the amount of transportation should be shown in the invoice however the objective of showing in the invoices to identify the amount of transportation for allowing the deduction thereof. Therefore whether it is shown on the invoice or if it is recovered by way of debit notes, in our view both are one an .....

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..... also demanded the interest and penalty of equal amount, on the grounds that the appellants have recovered transportation charges towards the supply of their excisable goods by way of debit notes issued to the customer. While confirming the demand it was contended that the transportation would be levied to excise duty in case if the freight transportation charges is not mentioned in the invoice, t .....

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..... ot mentioned in the invoice whereas the transportation was recovered through debit notes. In our opinion though as per the procedure, the amount of transportation should be shown in the invoice however the objective of showing in the invoices to identify the amount of transportation for allowing the deduction thereof. Therefore whether it is shown on the invoice or if it is recovered by way of deb .....

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