Sayaji Senthness Ltd Vs Principal Commissioner, CGST & Central Excise, Ahmedabad South (CESTAT Ahmedabad)
CESTAT find the issue to be decided is that whether freight and/or insurance charges shown separately in the invoice is includable in the assessable value of excisable goods. It is observed from the sale invoices of the appellant that the sale is ex-factory as clearly mentioned in the invoice and freight and /or insurance were charged separately. In this fact the freight and /or insurance is not includable in the assessable value as held by this Tribunal in the case of Gujarat Fluorochemicals Ltd Vs. Commissioner of Central Excise and Service Tax, Vadodara- 2024 (1) TMI 883 – CESTAT Ahmedabad.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue involved in the present case is that whether the freight and/or insurance charges is includable in the assessable value of excisable goods in the fact that the sale of goods is on ex-factory basis.
2. Shri Amal Dave, Learned Counsel appearing on behalf of the appellant at the outset submits that the issue is no longer res-integra as in the identical facts this Tribunal has decided this matter in the case of Gujarat Fluorochemicals Ltd Vs. Commissioner of Central Excise and Service Tax, Vadodara- 2024 (1) TMI 883 – CESTAT Ahmedabad.
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