Inclusion of Subsidy Amount in Transaction Value in Terms of Section 4(3)(d) of Central Excise Act is a matter of Interpretation of Law: CESTAT [Read Order]

By Yogitha S. Yogesh - On May 11, 2023 1:30 pm - 2 mins read
Subsidy Amount - Transaction Value - Central Excise Act - Central Excise - Central Excise Act is a matter of Interpretation of Law - Interpretation of Law - Law - CESTAT - taxscan

In a recent judgment, the New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that inclusion of subsidy amount in transaction value in terms of section 4(3)(d) of the Central Excise Act, 1944 is a matter of interpretation of the law. M/s Rajasthan Digital Tiles (P) Ltd., the appellant –assesseeis…

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