https://www.taxtmi.com/caselaws?id=91674 Excess freight collected over actual transport cost was held not to form part of the assessable value for central excise, because excise is a tax on manufacture and not on profit earned from transportation. The Department produced no evidence that the differential freight was anything other than transportation charges, so the amount was excluded from valuation and the appeal was allowed. en-us Mon, 21 Sep 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91674 Excess freight collected over actual transport cost was held not to form part of the assessable value for central excise, because excise is a tax on manufacture and not on profit earned from transportation. The Department produced no evidence that the differential freight was anything other than transportation charges, so the amount was excluded from valuation and the appeal was allowed. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91674