https://www.taxtmi.com/caselaws?id=218542 The Tribunal upheld the Commissioner (Appeals) order in favor of the respondents, dismissing the Revenue's appeals to include freight in the assessable value of goods. The Tribunal emphasized that the sale occurred at the factory gate, not the destination point, as indicated by the terms of the contract and separate listing of freight charges. It clarified that sales tax paid on an amount inclusive of freight did not signify a sale at the destination. Referring to Central Excise Valuation Rules, the Tribunal concluded that transportation costs to the delivery point should not be part of the assessable value, leading to the dismissal of the appeals. en-us Thu, 01 Dec 2011 00:00:00 +0530 Wed, 19 Sep 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218542 The Tribunal upheld the Commissioner (Appeals) order in favor of the respondents, dismissing the Revenue's appeals to include freight in the assessable value of goods. The Tribunal emphasized that the sale occurred at the factory gate, not the destination point, as indicated by the terms of the contract and separate listing of freight charges. It clarified that sales tax paid on an amount inclusive of freight did not signify a sale at the destination. Referring to Central Excise Valuation Rules, the Tribunal concluded that transportation costs to the delivery point should not be part of the assessable value, leading to the dismissal of the appeals. Case-Laws Central Excise Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218542