Benefit of Cum-Duty Pricing Applies when Invoice Price is Inclusive of Duty Payable or Paid, Regardless of Separate Duty Amount Disclosure in Invoice: CESTAT [Read Order]

By Devanand T R - On September 7, 2023 8:30 pm - 2 mins read

Benefit - Cum-Duty - Invoice Price - Inclusive of Duty Duty Amount -Disclosure in Invoice - CESTAT - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Chandigarh Bench, has held that the benefit of cum-duty pricing is applicable when the invoice price is inclusive of the duty payable or paid, regardless of whether the duty amount is separately disclosed in the invoice. The decision came in response to an appeal filed by…

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