Excess Freight Charges collected from customers Not Subject to Excise Duty: CESTAT

Kashyap Sweetners Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Introduction: In a precedent-setting decision by the CESTAT Ahmedabad, it was ruled that excess freight charges collected from customers do not have to be included in the transaction value for calculating excise duty. This article aims to explore and dissect the specifics and the implications of this ruling in the case of Kashyap Sweeteners Limited Vs Commissioner of Central Excise & ST.

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