https://www.taxtmi.com/article/detailed?id=6252 Rule 5 excludes transportation from place of removal to place of delivery from transaction value when goods are sold at the factory gate, but transportation is includible where the place of removal is a warehouse/depot or where records show freight was recovered as part of the sale. Case law emphasizes that evidentiary proof of separate recovery, the contractual allocation of freight (including job-work inputs), and the determination of the place of removal govern whether transportation charges form part of the assessable value; authorities must verify documentary evidence before confirming demands. en-us Sat, 09 May 2015 11:28:07 +0530 Sat, 09 May 2015 11:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6252 Rule 5 excludes transportation from place of removal to place of delivery from transaction value when goods are sold at the factory gate, but transportation is includible where the place of removal is a warehouse/depot or where records show freight was recovered as part of the sale. Case law emphasizes that evidentiary proof of separate recovery, the contractual allocation of freight (including job-work inputs), and the determination of the place of removal govern whether transportation charges form part of the assessable value; authorities must verify documentary evidence before confirming demands. Articles Central Excise Sat, 09 May 2015 11:28:07 +0530 https://www.taxtmi.com/article/detailed?id=6252