https://www.taxtmi.com/caselaws?id=240441 The Tribunal held that the amount charged as freight and separately shown in the invoices cannot be included in the assessable value under section 4 of the Central Excise Act, 1944. This decision was based on the finding that the appellant had only recovered costs related to transportation and not additional handling charges. The Tribunal referenced various judgments, including Commissioner of Central Excise v. Accurate Meters Ltd. and Majestic Auto v. CCE, to support its conclusion. Consequently, the appeal filed by the appellant was allowed, and the order-in-appeal dated 1-8-2006 was set aside. en-us Mon, 22 Apr 2013 00:00:00 +0530 Thu, 05 Dec 2013 07:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240441 The Tribunal held that the amount charged as freight and separately shown in the invoices cannot be included in the assessable value under section 4 of the Central Excise Act, 1944. This decision was based on the finding that the appellant had only recovered costs related to transportation and not additional handling charges. The Tribunal referenced various judgments, including Commissioner of Central Excise v. Accurate Meters Ltd. and Majestic Auto v. CCE, to support its conclusion. Consequently, the appeal filed by the appellant was allowed, and the order-in-appeal dated 1-8-2006 was set aside. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240441