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<h1>CEGAT Rules in Favor of Appellant: Excess Freight Excluded from Assessable Value under Section 4</h1> The Appellate Tribunal CEGAT, New Delhi, in 1998, ruled in favor of the appellant regarding the inclusion of excess freight in assessable value under ... Valuation The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1998 (9) TMI 320, involved the inclusion of excess freight collected in assessable value under Section 4 of the Act. The appellant argued that the excess recovery was justified due to using specially designed trucks. Citing a Supreme Court decision, it was ruled that the duty of excise is on the manufacturer, not on transportation profits. As no evidence was provided by the Department linking the extra freight to the value of goods, the excess amount was not included in the assessable value. The appeal was allowed.
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