https://www.taxtmi.com/caselaws?id=96482 Amounts recovered in excess of actual freight, including related demurrage, jetty construction and survey expenses, were treated as transportation-linked charges and not part of manufacture or assessable value for excise. The excess freight recovery could not be added to the value for duty, and the related expenses were likewise excluded because they were attributable to movement of finished goods to the customer's nominated place. On that basis, the duty demand was not sustainable and penalties were not imposable. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 02 Jan 2012 16:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96482 Amounts recovered in excess of actual freight, including related demurrage, jetty construction and survey expenses, were treated as transportation-linked charges and not part of manufacture or assessable value for excise. The excess freight recovery could not be added to the value for duty, and the related expenses were likewise excluded because they were attributable to movement of finished goods to the customer's nominated place. On that basis, the duty demand was not sustainable and penalties were not imposable. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96482