https://www.taxtmi.com/caselaws?id=246362 Transportation cost recovered for movement of goods from the place of removal to the place of delivery is excludible from assessable value when it is properly established or otherwise ascertainable under the valuation rule, including on an averaged costing basis. Forwarding charges recovered as part of the transportation arrangement were treated as such excludible charges because the assessee produced material showing their connection with movement of goods from the factory to the transporter's godown, and there was no finding that the recovery exceeded actual transportation cost or that the evidence was insufficient. en-us Thu, 19 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246362 Transportation cost recovered for movement of goods from the place of removal to the place of delivery is excludible from assessable value when it is properly established or otherwise ascertainable under the valuation rule, including on an averaged costing basis. Forwarding charges recovered as part of the transportation arrangement were treated as such excludible charges because the assessee produced material showing their connection with movement of goods from the factory to the transporter's godown, and there was no finding that the recovery exceeded actual transportation cost or that the evidence was insufficient. Case-Laws Central Excise Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246362