2018 (2) TMI 952

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..... ngalore Vs. Mangalore Refinery and Petrochemicals Ltd. [2016 (1) TMI 325 - SUPREME COURT], where it was held that The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value - appeal allowed - decided in favor of appellant.
SHRI S.S GARG, JUDICIAL MEMBER A .....

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..... ommissioner(AR) for the Revenue. 3. It is the submission of the learned counsel that the issue of ship demurrage charges has been settled by the Hon'ble Supreme Court in favour of the assessee in CCE, Mangalore Vs. Mangalore Refinery and Petrochemicals Ltd. [2015(325) ELT 214 (SC)] in which the apex court observed as under: 4. Insofar as issue involved in these appeals is concerned, we may poin .....

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..... ruary 6, 2006 [2006 (205) E.L.T. 753 (Tri.-Bang.) holding that the assessee should discharge duty liability on the transaction value, which is actually the amount paid on the Bill of Lading quantity. However, insofar as demurrage is concerned, it has held that the same is includible in the transaction value. In forming this opinion, the Tribunal relied upon its earlier order in the case of this ve .....

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