https://www.taxtmi.com/caselaws?id=105651 Following the 1996 amendment to section 4, transportation cost incurred for moving excisable goods from the factory to the depot from which clearance is effected was treated as part of the assessable value. The valuation issue was taken as already governed by an earlier ruling between the same parties in a connected matter, and that ruling was applied to the present appeal. On that basis, the cost of transport from the factory to the depot was held includible in assessable value, and the appeal failed. en-us Thu, 28 Mar 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105651 Following the 1996 amendment to section 4, transportation cost incurred for moving excisable goods from the factory to the depot from which clearance is effected was treated as part of the assessable value. The valuation issue was taken as already governed by an earlier ruling between the same parties in a connected matter, and that ruling was applied to the present appeal. On that basis, the cost of transport from the factory to the depot was held includible in assessable value, and the appeal failed. Case-Laws Central Excise Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105651