TaxTMI 
TaxTMI 
whether outward freight is to be included in assessable value and duty is to be paid. if so, then whether the assessee can claim refund of the same under area based notification No. 56/2002 dated 14.11.2002. Pls explain with newly updates.
Outward Freight
11 Mar 2016 
5 Replies 
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Place of removal determines assessable value-freight excluded at factory gate but included at depot, affecting duty liability.
Whether outward freight is included in the assessable value depends on the place of removal: excluded at the factory gate (no duty payable) but included where removal is from a depot (duty payable); the same factual test governs refund claims, and amended notifications apply to entitlement. (AI Summary)
Whether outward freight is included in the assessable value depends on the place of removal: excluded at the factory gate (no duty payable) but included where removal is from a depot (duty payable); the same factual test governs refund claims, and amended notifications apply to entitlement. (AI Summary)