https://www.taxtmi.com/caselaws?id=100966 Prepaid transportation charges on F.O.R. destination sales are not includible in assessable value for central excise where the evidence does not show that delivery and transfer of responsibility occur beyond the factory gate. The invoices and other material indicated that freight was sometimes shown separately and that the seller's responsibility ended after transportation of the goods, while no rate contract or similar evidence established a basis for treating the freight as part of the goods' value. On that reasoning, the assessee's appeal was sustained and the Revenue's challenge failed. en-us Mon, 31 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 11:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100966 Prepaid transportation charges on F.O.R. destination sales are not includible in assessable value for central excise where the evidence does not show that delivery and transfer of responsibility occur beyond the factory gate. The invoices and other material indicated that freight was sometimes shown separately and that the seller's responsibility ended after transportation of the goods, while no rate contract or similar evidence established a basis for treating the freight as part of the goods' value. On that reasoning, the assessee's appeal was sustained and the Revenue's challenge failed. Case-Laws Central Excise Mon, 31 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100966