https://www.taxtmi.com/caselaws?id=241319 Freight incurred for delivery of goods to the buyer's destination is not includible in assessable value where it is actually transportation cost from the factory to the consignee and its character is established on record. Separate reflection of freight in invoices supports the deduction, but imperfect invoice description or ledger classification as handling charges does not change the nature of the expense. Mere non-mention or incomplete mention in invoices, by itself, is insufficient to deny exclusion when the factual incurrence of freight is undisputed. The valuation rule invoked by the Revenue was therefore inapplicable on these facts, and deduction of freight charges remained available. en-us Wed, 08 May 2013 00:00:00 +0530 Mon, 30 Dec 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241319 Freight incurred for delivery of goods to the buyer's destination is not includible in assessable value where it is actually transportation cost from the factory to the consignee and its character is established on record. Separate reflection of freight in invoices supports the deduction, but imperfect invoice description or ledger classification as handling charges does not change the nature of the expense. Mere non-mention or incomplete mention in invoices, by itself, is insufficient to deny exclusion when the factual incurrence of freight is undisputed. The valuation rule invoked by the Revenue was therefore inapplicable on these facts, and deduction of freight charges remained available. Case-Laws Central Excise Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241319