Transportation charges of the goods even though not on actual basis are not includible in the assessable value of the goods
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench ruled that the handling charges are not to be included in the Assessable Value of the Excisable Goods. The facts of the case are that M/s Lubi Industries LLP having central excise registration are engaged in the manufacture of Power Driven Pumps…
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