https://www.taxtmi.com/caselaws?id=119102 The Tribunal ruled in favor of the appellant, holding that actual freight and insurance charges should not be included in the assessable value under Section 4 of the Central Excise Act. The Tribunal emphasized that when goods are sold ex-factory, Section 4(1)(a) applies, and there is no need to apply Section 4(1)(b) for valuation. The Tribunal also noted that the appellant's practice of collecting separate amounts for delivery at the customer's place did not warrant including transportation charges in the assessable value. The appeal was allowed, setting aside the previous order. en-us Thu, 16 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119102 The Tribunal ruled in favor of the appellant, holding that actual freight and insurance charges should not be included in the assessable value under Section 4 of the Central Excise Act. The Tribunal emphasized that when goods are sold ex-factory, Section 4(1)(a) applies, and there is no need to apply Section 4(1)(b) for valuation. The Tribunal also noted that the appellant's practice of collecting separate amounts for delivery at the customer's place did not warrant including transportation charges in the assessable value. The appeal was allowed, setting aside the previous order. Case-Laws Central Excise Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119102