central excise duty on freight shown separately in the invoice

[krishna murthy]

We are a manufacturer registered with central excise.  Our terms of sale is ex-factory.  However, some of our buyers ask for transportation to be arranged for that, we charge freight separately and shown separately in the invoice.  The freight amount is not considered for calculation of central excise duty. 

Is the duty applicable on freight amount?  Is there any supreme court cases wherein it is held that if the freight amount is shown separately in the invoice should not be considered for transaction value.  (any recent judgement would be preferred)

Thanks

K. Krishna Murthy 

AI Summary

Clarification Sought on Central Excise Duty Applicability to Separately Shown Freight Charges in Ex-Factory Sales; Supreme Court Rulings Cited. A manufacturer registered with central excise inquires whether central excise duty applies to freight charges shown separately on invoices, given their ex-factory sale terms. They seek clarification on whether recent Supreme Court rulings exclude such freight charges from the transaction value for duty calculation. A respondent cites several cases, including Baroda Electric Meters Ltd. v. Collector of Central Excise and Icomm Tele Ltd v. CCE, suggesting precedents where freight charges shown separately might not be included in the transaction value. The inquirer requests further details or access to the full judgments for better understanding.