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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, P. Anjani Kumar, Technical Member
Commissioner of Central Excise – Appellant
Versus
Veekay Plast – Respondent
| Table of Content |
|---|
| 1. the core concern is the appeal against a decision excluding freight from duty computations. (Para 1 , 2) |
| 2. the contract terms specify responsibility for delivery, impacting transaction value. (Para 3 , 4 , 5 , 6) |
| 3. discussion of the necessity to include transportation in duty calculations. (Para 7 , 8 , 9) |
| 4. reinforcement of judicial precedent regarding place of removal and cost components. (Para 10 , 11 , 12) |
| 5. final ruling establishes that freight must be included in excise valuation. (Para 18 , 19 , 20) |
ORDER No. 50197/2026 JUSTICE DILIP GUPTA:
The department has filed this appeal to assail the order dated 08.02.2019 passed by the Commissioner (Appeals) of Central Excise & CGST, Jaipur, the Commissioner (Appeals). This order allows the appeal filed by the respondent M/s Veekay Plast, the respondent
2. The order dated 03.11.2017 passed by the Additional Commissioner confirmed the demand of duty and ordered for recovery with interest and penalty.
3. Case has been called out but no one has appeared on behalf of the respondent despite service of notice on 25.09.2025.
4. It transpires from the records that the respondent had not included the value of freight charges in
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