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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether freight and inspection charges, shown separately in the invoice, were includible in the assessable value for payment of central excise duty.
Analysis: The charges were separately indicated in the invoices and were not part of the price of the goods at the time of removal. On the admitted facts, the sale stood concluded on removal of the goods from the factory, and the transportation-related charges were recovered separately from the buyer. In such circumstances, the additional amounts did not form part of the assessable value.
Conclusion: Freight and inspection charges were not includible in the assessable value, and the order-in-appeal allowing their inclusion was unsustainable.
Ratio Decidendi: Amounts recovered separately after removal of goods do not form part of the assessable value when they are not part of the sale price at the place of removal.
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