Manufacturing Costs Of Other Items, Administrative Overheads Can’t Be Included In Production Cost For Valuation Of Goods Transferred To Sister Units: CESTAT

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Manufacturing Costs Of Other Items, Administrative Overheads Can’t Be Included In Production Cost For Valuation Of Goods Transferred To Sister Units: CESTAT

Indirect Taxes

Published on

05/03/2026

By Mariya Paliwala

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that certain expenses such as costs related to manufacturing of other items and administrative overheads cannot be included in the cost of production for valuation of goods transferred to sister units. The bench of P. Dinesha (Judicial Member) and Vasa…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Manufacturing Costs Of Other Items, Administrative Overheads Can’t Be Included In Production Cost For Valuation Of Goods Transferred To Sister Units: CESTAT

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