https://www.taxtmi.com/caselaws?id=202373 Transportation charges recovered separately from customers do not form part of the assessable value for excise duty when the amounts are shown to be freight charges and no contrary factual basis for inclusion is established. The lower authority's relied-upon decision was found inapplicable because, on its facts, the additional amounts were not treated as freight. On the stated facts, the charges were excluded from assessable value, and the issue was decided in favour of the appellant. en-us Thu, 29 Jul 2010 00:00:00 +0530 Sat, 19 Feb 2011 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202373 Transportation charges recovered separately from customers do not form part of the assessable value for excise duty when the amounts are shown to be freight charges and no contrary factual basis for inclusion is established. The lower authority's relied-upon decision was found inapplicable because, on its facts, the additional amounts were not treated as freight. On the stated facts, the charges were excluded from assessable value, and the issue was decided in favour of the appellant. Case-Laws Central Excise Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202373