2007 (6) TMI 203

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..... itional consideration for the cost of the goods - held that equalised freight is not required to be added in the assessable value of final product - appeal filed by the Revenue is rejected - E/346/2004 - A/1530/2007-WZB/AHD - Dated:- 21-6-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri K.R. Sanchis, JDR, for the Appellant. None, for the Respondent. [Ord .....

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..... t charges were additional consideration for the cost of the goods. Reference has been made to Rule 5 of the Central Excise Valuation Rules, 2002. However, we find that Tribunal in case of Majestic Auto Ltd. Vs. CCE Meerut, reported in 2003 (67) RTL 19 (CEGAT-Del.) has held that equalised freight is not required to be added in the assessable value of final product even after 1.7.2000. As such .....

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