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Freight & Insurance Excluded from Assessable Value for Excise Duty: Cestat Ahmedabad
Case Law Details
- Case Name
- Panama Petrochem Ltd. Vs Commissioner of C.E. & S.T.-Daman (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Panama Petrochem Ltd. Vs Commissioner of C.E. & S.T.-Daman (CESTAT Ahmedabad)
The case of Panama Petrochem Ltd. vs. Commissioner of C.E. & S.T.-Daman, adjudicated by CESTAT Ahmedabad, delves into the contentious issue of whether freight and insurance charges should be included in the assessable value of goods for charging excise duty.
The crux of the matter lies in the inclusion of freight and insurance charges in the transaction value of goods. The appellant contended that these charges, collected separately and over and above the price of goods, should not be part of the assessable v...
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