Assessable value excludes transportation and related loading charges when freight to buyers' premises is supported by evidence.

Transportation charges incurred for movement of goods from the factory to buyers' premises are excludible from assessable value, and equalised freight is also excludible. Where invoices show only transportation cost without a breakup for outward and return journeys, the stated freight is ordinarily accepted as transportation cost from the place of removal to the place of delivery. On the facts, the goods were carried in specially designed vehicles, the assessee's freight details were accepted in the absence of contrary evidence, and there was no adverse material justifying inclusion of loading charges for filled cylinders within the factory. The transportation-related amounts were therefore not includible in assessable value.

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Issues: Whether the transportation charges and related loading and unloading charges collected from buyers in the facts of the case were includible in the assessable value for central excise purposes.

Analysis: Freight incurred from the factory to the customers' premises is excludible in determining assessable value, and equalised freight is also excludible. The departmental circular relied upon recognises that where only the cost of transportation is indicated in the invoice without a breakup for forward and return journey, it is ordinarily to be accepted as transportation cost from the place of removal to the place of delivery. On the facts, the goods were transported in specially designed vehicles and the freight details furnished by the assessee were accepted in the absence of contrary evidence. The record also did not show any adverse finding warranting inclusion of loading charges of filled cylinders within the factory.

Conclusion: The transportation-related amounts were not liable to be added to the assessable value, and the order of the Commissioner (Appeals) required no interference.

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