https://www.taxtmi.com/caselaws?id=248850 The Appellate Tribunal CESTAT NEW DELHI held that freight charges separately collected as "to and fro" rate do not require inclusion in the assessable value of explosives, following the precedent set in Majestic Auto Ltd. v. C.C.E. The Revenue's appeal was dismissed as they did not challenge the Tribunal's legal position, and the Board's Circular was not considered binding on the Tribunal. en-us Thu, 11 Apr 2013 00:00:00 +0530 Thu, 26 Jun 2014 11:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248850 The Appellate Tribunal CESTAT NEW DELHI held that freight charges separately collected as "to and fro" rate do not require inclusion in the assessable value of explosives, following the precedent set in Majestic Auto Ltd. v. C.C.E. The Revenue's appeal was dismissed as they did not challenge the Tribunal's legal position, and the Board's Circular was not considered binding on the Tribunal. Case-Laws Central Excise Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248850