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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Demand of differential duty - Valuation of goods - inclusion of ...


Court Examines Inclusion of Freight and Transit Insurance in Goods Valuation on FOR Destination Basis.

April 27, 2015

Case Laws     Central Excise     AT

Demand of differential duty - Valuation of goods - inclusion of freight and transit insurance in the assessable value - Sale on FOR destination basis - Even though the appellant have taken transit insurance policy of the goods in their name, they cannot be treated as owner of the goods during transit. - AT

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