No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]

By Devanand T R - On June 7, 2023 1:30 pm - 2 mins read
Assessable Value - Surplus Freight Charges Collected from Customer - Surplus Freight Charges - Excise Duty - Excise Duty on Surplus Freight Charges - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that no Excise Duty to be levied on the surplus freight charges collected by the assessee from the customers since the same is excluded from determination of the Assessable Value for discharging the Central Excise Duty.  The assessee M/s. Concrete Products and…

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