This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Transportation Charges in Assessable Value: CESTAT Kolkata Analysis
Case Law Details
- Case Name
- Satya Megha Ispat Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Satya Megha Ispat Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
Transportation charges up to buyer’s premise, if included in agreed price, count towards assessable value
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s premises after accepting the goods post inspection, the price charged by the assessee till the place of sale including freight, etc.
Facts:
M/s. Satya Megh...
Author Info
