https://www.taxtmi.com/caselaws?id=93403 Forwarding charges separately shown in invoices for ice-cream were treated as post-delivery transportation expenses and, as a matter of principle, not includible in the assessable value for excise duty. The product required special handling and transport, and the separate disclosure of forwarding charges supported exclusion from valuation. Rejection of the claim merely as an afterthought was not justified, but the exact deductible elements still required verification on evidence. The matter was therefore to be re-examined by the jurisdictional adjudicating authority after factual verification and an opportunity of hearing. en-us Fri, 11 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93403 Forwarding charges separately shown in invoices for ice-cream were treated as post-delivery transportation expenses and, as a matter of principle, not includible in the assessable value for excise duty. The product required special handling and transport, and the separate disclosure of forwarding charges supported exclusion from valuation. Rejection of the claim merely as an afterthought was not justified, but the exact deductible elements still required verification on evidence. The matter was therefore to be re-examined by the jurisdictional adjudicating authority after factual verification and an opportunity of hearing. Case-Laws Central Excise Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93403