https://www.taxtmi.com/caselaws?id=245956 Freight-related amounts received from transporters are not part of the assessable value of finished goods where sales are completed ex-factory at the factory gate. The transport arrangement must remain independent of the buyer-seller transaction, and no additional consideration must flow from buyers to the manufacturer. In those circumstances, a transport-linked receipt does not form part of the sale price for central excise valuation purposes and cannot be added to the assessable value. en-us Wed, 02 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245956 Freight-related amounts received from transporters are not part of the assessable value of finished goods where sales are completed ex-factory at the factory gate. The transport arrangement must remain independent of the buyer-seller transaction, and no additional consideration must flow from buyers to the manufacturer. In those circumstances, a transport-linked receipt does not form part of the sale price for central excise valuation purposes and cannot be added to the assessable value. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245956