Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]

By Kalyani B. Nair - On December 30, 2022 8:10 pm - 2 mins read
Factory Gate - Place of Removal - Cost of Transportation - Transportation - Price of Goods - Assessable Value - CESTAT - excise - customs - service tax - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that Factory gate being place of removal and cost of transportation collected in addition to price of goods is to be excluded from assessable value. The appeal has been filed by M/s. Gujarat Polysol Chemicals Pvt Ltd, the appellant against demand of excise…

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