https://www.taxtmi.com/forum/issue?id=106947 Rule 5 excludes the cost of transportation from transaction value where goods are sold other than at the factory gate; "cost of transportation" includes actual transport cost and averaged freight calculated by accepted costing principles. Freight charged on sales from a depot or consignment agent need not be included in the assessable value. Conversely, where goods are sold at the factory gate, freight included in the price is includible in transaction value unless shown separately on the invoice. en-us Wed, 25 Jun 2014 17:17:49 +0530 Thu, 23 Jan 2025 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106947 Rule 5 excludes the cost of transportation from transaction value where goods are sold other than at the factory gate; "cost of transportation" includes actual transport cost and averaged freight calculated by accepted costing principles. Freight charged on sales from a depot or consignment agent need not be included in the assessable value. Conversely, where goods are sold at the factory gate, freight included in the price is includible in transaction value unless shown separately on the invoice. Discussion-Forum Central Excise Wed, 25 Jun 2014 17:17:49 +0530 https://www.taxtmi.com/forum/issue?id=106947