https://www.taxtmi.com/caselaws?id=114555 Where goods are sold for delivery from the place of removal, transportation cost from that place to the place of delivery is excluded from assessable value under Section 4 of the Central Excise Act and Rule 5 of the 2002 Valuation Rules. The factory gate was treated as the relevant place of removal, so freight up to the delivery point did not form part of the transaction value. The exclusion applied to both actual freight and averaged freight, and transport charges were held not includible in assessable value. en-us Fri, 15 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 16:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114555 Where goods are sold for delivery from the place of removal, transportation cost from that place to the place of delivery is excluded from assessable value under Section 4 of the Central Excise Act and Rule 5 of the 2002 Valuation Rules. The factory gate was treated as the relevant place of removal, so freight up to the delivery point did not form part of the transaction value. The exclusion applied to both actual freight and averaged freight, and transport charges were held not includible in assessable value. Case-Laws Central Excise Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114555