https://www.taxtmi.com/caselaws?id=167097 The tribunal dismissed the appeal and upheld the order of the Appellate Collector, confirming the inclusion of freight charges on raw material in the assessable value of the finished product. The appellant's argument that the controlled price should be the sole basis for determining the assessable value was rejected, with the tribunal emphasizing that additional sums recovered for transportation of raw material should also be considered. The tribunal found that the appellant's recovery of freight on raw material, in addition to the controlled price, violated relevant regulations, leading to the dismissal of the appeal. en-us Thu, 26 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 17:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167097 The tribunal dismissed the appeal and upheld the order of the Appellate Collector, confirming the inclusion of freight charges on raw material in the assessable value of the finished product. The appellant's argument that the controlled price should be the sole basis for determining the assessable value was rejected, with the tribunal emphasizing that additional sums recovered for transportation of raw material should also be considered. The tribunal found that the appellant's recovery of freight on raw material, in addition to the controlled price, violated relevant regulations, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167097