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TMI Blog2017 (2) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... 173C(3A) declared that they were collecting this amount and therefore there is no suppression - It has been seen that the said declaration is only for octroi and freight charges and does not cover handling charges - Appeal dismissed. - E/2975/06 - A/85481/17/EB - Dated:- 23-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for the appellant Shri N.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 5. We have gone through the rival submissions. We find that no reason has been given for collection of 0.5% as handing charges. The said amount has been collected by the appellant over and above the transaction value and would normally form part of the transaction value. The appeal does not mention any ground that the said amount is not includable in the assessable value. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how separately in the invoice for handling and forwarding charges over and above the price taken for excise duty purpose? Yes - to cover the expenses like octroi/freight charges from place of removal to customers place. It has been seen that the said declaration is only for octroi and freight charges and does not cover handling charges. Thus the claim of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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