Excise valuation excludes post-removal transport costs and allows freight deduction even without a separate invoice entry.

Transportation cost from the factory gate to the delivery site was excluded from assessable value because the point of sale was found to be the factory gate and the later movement related to pipeline laying, an activity akin to erection and commissioning. The Tribunal also accepted that freight deduction is available even when freight is not shown separately in the invoice. On that basis, post-removal transport charges were held not includible in excise valuation, and deduction of freight was allowed.

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Issues: Whether the cost of transportation of pipes from the factory gate to the delivery site was includible in the assessable value for excise duty, and whether deduction of freight was unavailable merely because it was not shown separately in the invoice.

Analysis: The factual finding accepted by the original authority was that the point of sale was the factory gate and that the further transport of pipes was for laying of pipelines, an activity akin to erection and commissioning. In that background, the Tribunal noted that the Board's clarification on erection, installation and commissioning charges supported exclusion of such post-removal costs. The Tribunal also relied on its earlier decisions holding that freight charges can be deducted from assessable value even when the invoice does not separately show the freight amount.

Conclusion: The transportation cost was not includible in the assessable value, and the assessee was entitled to deduction of freight despite the absence of a separate invoice entry.

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