https://www.taxtmi.com/forum/issue?id=107293 Established authority holds that separately invoiced freight, including any mark up or averaged destination freight charged to customers, is not includible in the assessable value for excise duty where transportation is not a condition of sale and freight is billed distinctly; therefore transportation income booked separately should not attract excise duty. en-us Sat, 06 Sep 2014 12:59:46 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107293 Established authority holds that separately invoiced freight, including any mark up or averaged destination freight charged to customers, is not includible in the assessable value for excise duty where transportation is not a condition of sale and freight is billed distinctly; therefore transportation income booked separately should not attract excise duty. Discussion-Forum Central Excise Sat, 06 Sep 2014 12:59:46 +0530 https://www.taxtmi.com/forum/issue?id=107293