![Freight/Insurance not Includable in Assessable Value: CESTAT quashes Order based on Extended Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Ahmedabad-CESTAT-quashes-CESTAT-quashes-Order-Extended-Period-of-Limitation-Freight-or-Insurance-Freight-Insurance-Assessable-Value-taxscan.jpg "Freight/Insurance not Includable in Assessable Value: CESTAT quashes Order based on Extended Period of Limitation [Read Order]")
Freight/Insurance not Includable in Assessable Value: CESTAT quashes Order based on Extended Period of Limitation [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) quashed the impugned order based on the extended period of...
![Assessable Value on Goods Transferred to any Plant to be determined u/r 8 of Central Excise Valuation Rules where some Goods Sold to Independent Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Hyderabad-Rule-8-of-Central-Excise-Valuation-Rule-Assessable-value-determination-Goods-transportation-taxscan.jpg "Assessable Value on Goods Transferred to any Plant to be determined u/r 8 of Central Excise Valuation Rules where some Goods Sold to Independent Buyers: CESTAT [Read Order]")
![Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Paying-Excise-Duty-Value-of-Scrap-Assessable-Value-CESTAT-paying-excise-duty-of-scrap-taxscan.jpg "Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]")
![Value of Nuts, Bolts, etc., not Includible in Assessable Value of Transmission Line Towers Manufactured: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Value-of-Nuts-Bolts-Nuts-Assessable-Value-Transmission-Line-Towers-Transmission-Line-Towers-Manufactured-CESTAT-Value-of-Bolts-Taxscan.jpg "Value of Nuts, Bolts, etc., not Includible in Assessable Value of Transmission Line Towers Manufactured: CESTAT [Read Order]")
![Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Technical-knowhow-Fees-Assessable-Value-Imported-Goods-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]")
![Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Duty-Demanded-Freight-Assessable-Value-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]")
CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), sets aside the demand of excise duty alleging that the cost of free supply material has to be included in the...
![CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Customs-Excise-Service-Tax-Demand-of-Excise-Duty-Demand-Excise-Duty-Cost-of-Free-Supply-Material-Free-Supply-Material-Assessable-Value-Taxscan.jpg "CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]")
Packing Charges have to be included in the Assessable Value: CESTAT Rules against Royal Enfield [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Chennai Bench has ruled against M/s.Royal Enfield (Unit of M/s.Eicher Motors Ltd.) held that packing charges have to be included...
![Packing Charges have to be included in the Assessable Value: CESTAT Rules against Royal Enfield [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Packing-Charges-Assessable-Value-CESTAT-CESTAT-Rules-Customs-Excise-Service-Tax-Taxscan.jpg "Packing Charges have to be included in the Assessable Value: CESTAT Rules against Royal Enfield [Read Order]")
Cost of Transportation from Place of Removal to the Place of Delivery of Excisable Goods is excluded from Assessable Value: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that cost of transportation from place of removal to the place of delivery of excisable goods is...
![Cost of Transportation from Place of Removal to the Place of Delivery of Excisable Goods is excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cost-of-Transportation-Place-of-Removal-Place-of-Delivery-Excisable-Goods-Assessable-Value-CESTAT-Taxscan.jpg "Cost of Transportation from Place of Removal to the Place of Delivery of Excisable Goods is excluded from Assessable Value: CESTAT [Read Order]")
Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), held that Freight charges not includable in assessable value of liquid carbon dioxide (CO2) being separately...
![Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Freight-charges-assessable-value-liquid-CO2-invoices-CO2-sale-CESTAT-Taxscan.jpg "Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]")
Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that, the Amount of TCS (Tax Collected at Source) is not additional consideration flowing from buyer...
![Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TCS-chargeable-Excise-Duty-CESTAT-taxscan.jpeg "Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]")