https://www.taxtmi.com/caselaws?id=116204 The Appellate Tribunal upheld the decision that forwarding charges should not be included in the assessable value of goods for excise duty calculation. The Tribunal emphasized that since the sale was deemed to occur at the factory gate and freight charges were excluded, forwarding charges related to activities after the sale and should not impact the assessable value. The appeal by the revenue was dismissed, affirming the exclusion of forwarding charges from the duty calculation. en-us Fri, 01 Apr 2005 00:00:00 +0530 Fri, 08 Jun 2012 18:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116204 The Appellate Tribunal upheld the decision that forwarding charges should not be included in the assessable value of goods for excise duty calculation. The Tribunal emphasized that since the sale was deemed to occur at the factory gate and freight charges were excluded, forwarding charges related to activities after the sale and should not impact the assessable value. The appeal by the revenue was dismissed, affirming the exclusion of forwarding charges from the duty calculation. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116204