https://www.taxtmi.com/caselaws?id=211378 Freight and transit insurance charges incurred for delivery of goods from the factory gate to customers' premises are not includable in the assessable value for central excise duty where they relate to post-removal transport and delivery beyond the place of removal. The valuation issue under Section 4 of the Central Excise Act, 1944 was resolved by treating such expenses as outside the value of the goods at the place of removal, so deductions claimed for freight and insurance could not be added back for duty computation. en-us Wed, 24 Aug 2011 00:00:00 +0530 Fri, 16 Mar 2012 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211378 Freight and transit insurance charges incurred for delivery of goods from the factory gate to customers' premises are not includable in the assessable value for central excise duty where they relate to post-removal transport and delivery beyond the place of removal. The valuation issue under Section 4 of the Central Excise Act, 1944 was resolved by treating such expenses as outside the value of the goods at the place of removal, so deductions claimed for freight and insurance could not be added back for duty computation. Case-Laws Central Excise Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211378