https://www.taxtmi.com/caselaws?id=235406 Freight from the factory to the buyer's premises, together with unloading charges, octroi and similar transportation-related expenses, was held not to form part of assessable value, even where separately invoiced. The value of acoustic enclosures supplied with diesel generating sets was includible where the assessee did not establish that they were bought-out goods; items manufactured and cleared by the assessee remained dutiable even if supplied as optional accessories. Erection and commissioning charges were also excluded from assessable value because they were treated as post-clearance services distinct from manufacture under the transaction value regime. en-us Wed, 03 Jul 2013 00:00:00 +0530 Thu, 02 Jan 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235406 Freight from the factory to the buyer's premises, together with unloading charges, octroi and similar transportation-related expenses, was held not to form part of assessable value, even where separately invoiced. The value of acoustic enclosures supplied with diesel generating sets was includible where the assessee did not establish that they were bought-out goods; items manufactured and cleared by the assessee remained dutiable even if supplied as optional accessories. Erection and commissioning charges were also excluded from assessable value because they were treated as post-clearance services distinct from manufacture under the transaction value regime. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235406