https://www.taxtmi.com/caselaws?id=262475 Where sale and transportation are covered by separate contracts and goods are delivered to the carrier for transmission to the buyer, freight and related transit charges from the place of removal to the place of delivery are not includible in the assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal applied the settled principle that delivery to a carrier in pursuance of a contract of sale is prima facie delivery to the buyer, and treated post-removal transportation charges under the separate arrangement as outside excise valuation. The Revenue's appeals were dismissed and the assessee's valuation position was accepted. en-us Tue, 07 Jul 2015 00:00:00 +0530 Tue, 11 Aug 2015 07:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262475 Where sale and transportation are covered by separate contracts and goods are delivered to the carrier for transmission to the buyer, freight and related transit charges from the place of removal to the place of delivery are not includible in the assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal applied the settled principle that delivery to a carrier in pursuance of a contract of sale is prima facie delivery to the buyer, and treated post-removal transportation charges under the separate arrangement as outside excise valuation. The Revenue's appeals were dismissed and the assessee's valuation position was accepted. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262475