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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Valuation - non inclusion of freight, insurance and unloading ...


Goods Valuation Dispute: Freight and Insurance Charges to be Included Upon Delivery, Not Factory Gate Pricing.

April 25, 2015

Case Laws     Central Excise     SC

Valuation - non inclusion of freight, insurance and unloading charges - it would be manifest that the sale of goods did not take place at the factory gate of the assessee but at the place of the buyer on the delivery of the goods in question - demand confirmed - SC

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