https://www.taxtmi.com/caselaws?id=258191 Transportation cost from the factory gate to the depot was excluded from central excise transaction value because Rule 5 of the Central Excise Valuation Rules, 2000 applies only to charges from the place of removal to the place of delivery. The assessee cleared goods both directly to customers and by stock transfer to depots, with freight shown separately. On the facts found, transport from the place of removal was not part of the assessable value, so depot freight was not includible in valuation. en-us Wed, 25 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258191 Transportation cost from the factory gate to the depot was excluded from central excise transaction value because Rule 5 of the Central Excise Valuation Rules, 2000 applies only to charges from the place of removal to the place of delivery. The assessee cleared goods both directly to customers and by stock transfer to depots, with freight shown separately. On the facts found, transport from the place of removal was not part of the assessable value, so depot freight was not includible in valuation. Case-Laws Central Excise Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258191