https://www.taxtmi.com/caselaws?id=85369 Where the factory-gate wholesale price is ascertainable, freight, delivery, transportation and transit insurance incurred after removal of goods are excluded from the assessable value under central excise valuation rules. Separate recovery of these post-removal expenses from buyers does not change their character, and a buyer taking delivery at the factory gate is not treated differently from a buyer requiring delivery elsewhere for this purpose. The manufacturer may recover such incidental charges separately without their inclusion in assessable value, so the valuation must exclude them and a demand based on inclusion cannot stand. en-us Fri, 28 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85369 Where the factory-gate wholesale price is ascertainable, freight, delivery, transportation and transit insurance incurred after removal of goods are excluded from the assessable value under central excise valuation rules. Separate recovery of these post-removal expenses from buyers does not change their character, and a buyer taking delivery at the factory gate is not treated differently from a buyer requiring delivery elsewhere for this purpose. The manufacturer may recover such incidental charges separately without their inclusion in assessable value, so the valuation must exclude them and a demand based on inclusion cannot stand. Case-Laws Central Excise Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85369