https://www.taxtmi.com/caselaws?id=247751 The Tribunal concluded that equalized freight separately charged should not be included in the assessable value for sales on FOR destination basis. The Tribunal relied on legal precedents, including a Supreme Court ruling, to determine that transportation costs cannot be included in the assessable value, even if calculated on an average basis. By analyzing the relevant laws, previous judgments, and the Board's circular, the Tribunal dismissed the Revenue's appeal and upheld the dropping of demand by the Commissioner (Appeals), thereby rejecting the inclusion of equalized freight in the assessable value and denying the demands of Central Excise duty. en-us Thu, 12 Sep 2013 00:00:00 +0530 Wed, 21 May 2014 19:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247751 The Tribunal concluded that equalized freight separately charged should not be included in the assessable value for sales on FOR destination basis. The Tribunal relied on legal precedents, including a Supreme Court ruling, to determine that transportation costs cannot be included in the assessable value, even if calculated on an average basis. By analyzing the relevant laws, previous judgments, and the Board's circular, the Tribunal dismissed the Revenue's appeal and upheld the dropping of demand by the Commissioner (Appeals), thereby rejecting the inclusion of equalized freight in the assessable value and denying the demands of Central Excise duty. Case-Laws Central Excise Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247751