https://www.taxtmi.com/caselaws?id=123982 Transportation charges incurred for movement of goods from the factory to buyers' premises are excludible from assessable value, and equalised freight is also excludible. Where invoices show only transportation cost without a breakup for outward and return journeys, the stated freight is ordinarily accepted as transportation cost from the place of removal to the place of delivery. On the facts, the goods were carried in specially designed vehicles, the assessee's freight details were accepted in the absence of contrary evidence, and there was no adverse material justifying inclusion of loading charges for filled cylinders within the factory. The transportation-related amounts were therefore not includible in assessable value. en-us Tue, 17 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 12:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123982 Transportation charges incurred for movement of goods from the factory to buyers' premises are excludible from assessable value, and equalised freight is also excludible. Where invoices show only transportation cost without a breakup for outward and return journeys, the stated freight is ordinarily accepted as transportation cost from the place of removal to the place of delivery. On the facts, the goods were carried in specially designed vehicles, the assessee's freight details were accepted in the absence of contrary evidence, and there was no adverse material justifying inclusion of loading charges for filled cylinders within the factory. The transportation-related amounts were therefore not includible in assessable value. Case-Laws Central Excise Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123982