KUNAL ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT - Central Excise - CESTAT AHMEDABAD - Tri - Inclusion of Assessable value u/s 4 of Central Excise Act, 1944 - Additional income recovered as freight/unloading and carting charges over and above the transaction value Held that - Following CCE, Nagpur v. Ram Krishna Electricals Pvt. Ltd. 2011 (7) TMI 976 - CESTAT, MUMBAI - During transportation of goods from the factory gate to the destination there can be certain charges incurred................................... Central Excise - Case Laws
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