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Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective of ex-factory or FOR sales. The Supreme Court has consistently held that when goods are handed over to the transporter and title passes to the customer, freight charges collected separately cannot be included in the assessable value. Therefore, any consequential demand for duty, penalty, and interest based on inclusion of such freight charges in the assessable value is unsustainable. The order imposing such demands is set aside, and the appeal is allowed.
Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective of ex-factory or FOR sales. The Supreme Court has consistently held that when goods are handed over to the transporter and title passes to the customer, freight charges collected separately cannot be included in the assessable value. Therefore, any consequential demand for duty, penalty, and interest based on inclusion of such freight charges in the assessable value is unsustainable. The order imposing such demands is set aside, and the appeal is allowed.
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