https://www.taxtmi.com/caselaws?id=117492 The tribunal disagreed with the Commissioner's classification under Section 4(1)(b) of the Central Excise Act, 1944, and sided with the appellants, determining that the inclusion of transportation charges in the assessable value of Cylinders was not justified. The tribunal held that the goods were directly removed from the factory gate to the consignee's factory, falling under Section 4(1)(a). Despite the appellants arranging transportation, the tribunal emphasized that the product was ready for delivery at the factory gate, leading to the appeal being allowed with consequential relief. en-us Tue, 28 Feb 2006 00:00:00 +0530 Sat, 23 Jun 2012 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117492 The tribunal disagreed with the Commissioner's classification under Section 4(1)(b) of the Central Excise Act, 1944, and sided with the appellants, determining that the inclusion of transportation charges in the assessable value of Cylinders was not justified. The tribunal held that the goods were directly removed from the factory gate to the consignee's factory, falling under Section 4(1)(a). Despite the appellants arranging transportation, the tribunal emphasized that the product was ready for delivery at the factory gate, leading to the appeal being allowed with consequential relief. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117492