https://www.taxtmi.com/caselaws?id=95821 Under Section 4 of the Central Excise Act, assessable value is confined to the price at the place of removal where the buyer is unrelated and price is the sole consideration. On that basis, freight, transport-related outgoings, and octroi recovered from customers were held to fall outside assessable value because they were incurred after removal of the goods. The use of the assessee's own truck did not change the character of the expenditure, as related items such as vehicle depreciation, driver's salary, and octroi-clerk expenses remained transport costs. Octroi was also treated as a tax on the goods and excluded from valuation. en-us Wed, 16 May 2001 00:00:00 +0530 Thu, 15 Dec 2011 12:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95821 Under Section 4 of the Central Excise Act, assessable value is confined to the price at the place of removal where the buyer is unrelated and price is the sole consideration. On that basis, freight, transport-related outgoings, and octroi recovered from customers were held to fall outside assessable value because they were incurred after removal of the goods. The use of the assessee's own truck did not change the character of the expenditure, as related items such as vehicle depreciation, driver's salary, and octroi-clerk expenses remained transport costs. Octroi was also treated as a tax on the goods and excluded from valuation. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95821