Freight charges for delivering goods upto buyers’ premises is not includible in assessable value

Chakra Cement Ltd Vs Commissioner of Central Tax Visakhapatnam-GST (CESTAT Hyderabad) CESTAT Hyderabad held that freight charges for delivering goods to the buyer’s premises is not includible while assessing the value for the purpose of payment of central excise duty. Facts- The present appeal has been filed to assail the Order-in-Appeal No. 024-2022-23 dated 17.06.2022 vide which the demand of differential duty confirmed on the basis of inclusion of freight charges in the assessable value for payment of central excise duty has been upheld against the appellant. Conclusion- Hyderabad Tribuna...