https://www.taxtmi.com/caselaws?id=94039 Freight recovered separately from the price of excisable goods did not form part of assessable value merely because the amount collected exceeded the actual transportation cost. The goods were delivered at work sites, freight was charged in addition to the value of the goods, and only the excess over actual freight was disputed. Applying Supreme Court principles on separately recovered freight, the excess freight could not be added to assessable value, and the Revenue's appeal failed. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 16:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94039 Freight recovered separately from the price of excisable goods did not form part of assessable value merely because the amount collected exceeded the actual transportation cost. The goods were delivered at work sites, freight was charged in addition to the value of the goods, and only the excess over actual freight was disputed. Applying Supreme Court principles on separately recovered freight, the excess freight could not be added to assessable value, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94039