https://www.taxtmi.com/caselaws?id=124199 Transportation charges for movement of goods from depot to buyers' premises were not includible in central excise assessable value where the declarations and transport documents supported post-removal freight, and the Revenue failed to prove that the charges related to movement from the factory gate to the depot. The same exclusion applied to equalized freight in a uniform-price sale structure, because such freight was outside valuation on the governing precedent relied upon. On that basis, the freight element was excluded from assessable value, and the demand and penalty could not be sustained. en-us Tue, 24 Apr 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124199 Transportation charges for movement of goods from depot to buyers' premises were not includible in central excise assessable value where the declarations and transport documents supported post-removal freight, and the Revenue failed to prove that the charges related to movement from the factory gate to the depot. The same exclusion applied to equalized freight in a uniform-price sale structure, because such freight was outside valuation on the governing precedent relied upon. On that basis, the freight element was excluded from assessable value, and the demand and penalty could not be sustained. Case-Laws Central Excise Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124199