https://www.taxtmi.com/caselaws?id=211414 The Tribunal held that for the period prior to 01.07.2000, the cost of equalized freight is not includable in the assessable value of goods. However, for the period after 01.07.2000, the cost of transportation from the factory to the depot must be included in the assessable value under the new legal framework. The demand for differential duty on freight after 01.07.2000 was upheld, with no penalty imposed due to the statutory interpretation issue. The original adjudicating authority was directed to recalculate the duty amount accordingly. en-us Thu, 16 Jun 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211414 The Tribunal held that for the period prior to 01.07.2000, the cost of equalized freight is not includable in the assessable value of goods. However, for the period after 01.07.2000, the cost of transportation from the factory to the depot must be included in the assessable value under the new legal framework. The demand for differential duty on freight after 01.07.2000 was upheld, with no penalty imposed due to the statutory interpretation issue. The original adjudicating authority was directed to recalculate the duty amount accordingly. Case-Laws Central Excise Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211414