https://www.taxtmi.com/caselaws?id=121881 Transportation-related charges separately shown in the invoice were not includible in assessable value where the applicable valuation rule required such charges to be separately disclosed. The invoice reflected free delivery zone charges along with other fixed charges, and that disclosure satisfied the statutory requirement in force for the relevant period. The later deletion of the separate-disclosure requirement reinforced the view that inclusion of these charges was not justified for the period under consideration, so the demand could not be sustained. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 21 Nov 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121881 Transportation-related charges separately shown in the invoice were not includible in assessable value where the applicable valuation rule required such charges to be separately disclosed. The invoice reflected free delivery zone charges along with other fixed charges, and that disclosure satisfied the statutory requirement in force for the relevant period. The later deletion of the separate-disclosure requirement reinforced the view that inclusion of these charges was not justified for the period under consideration, so the demand could not be sustained. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121881