https://www.taxtmi.com/caselaws?id=246489 The Commissioner (Appeals) held that transportation charges recovered separately under debit notes should not be added to the assessable value of goods as the goods were sold for delivery at the same place as the place of removal. Rule 5 of the Central Excise Valuation Rules, 2000 was deemed not applicable in this scenario. The Tribunal upheld the decision, emphasizing that the goods were cleared at the factory gate and delivered at the same place as the place of removal, leading to the dismissal of the appeal. en-us Wed, 13 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246489 The Commissioner (Appeals) held that transportation charges recovered separately under debit notes should not be added to the assessable value of goods as the goods were sold for delivery at the same place as the place of removal. Rule 5 of the Central Excise Valuation Rules, 2000 was deemed not applicable in this scenario. The Tribunal upheld the decision, emphasizing that the goods were cleared at the factory gate and delivered at the same place as the place of removal, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246489