Customs, Excise and Gold Tribunal - Delhi
Collector Of Central Excise vs Textile Corporation Of Marthawada Ltd. on 23 March, 1998
Equivalent citations: 1998(101)ELT112(TRI-DEL)
ORDER
U.L. Bhat, J. (President)
1. The only question arising for consideration in this departmental appeal is whether forwarding charges collected by the respondent herein from the buyers are to be included in the assessable value. Respondent was collecting half per cent as forwarding charges and paying them to the agent who was performing certain services for the buyers. This was only to ensure that the agent would receive the remuneration for the services rendered by him to the buyers. We fail to see how this amount could be added to the assessable value of the goods manufactured and cleared by the respondent. The appeal is allowed.