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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - inclusion of delivery (transportation) charges of ...


HSD and Motor Spirit Valuation Must Include Separately Listed Transportation Charges Even if Equalized Rate Applied.

December 17, 2015

Case Laws     Central Excise     AT

Valuation - inclusion of delivery (transportation) charges of HSD and motor spirit - When the delivery charges are separately mentioned in the invoices just because the same have been charged at an equalized rate, their deduction cannot be disallowed. - AT

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