https://www.taxtmi.com/caselaws?id=262524 Where goods were sold and cleared at the factory gate, and ownership had already passed to the buyer at that stage, transportation charges incurred for later delivery at the buyer's instance could not be added to the assessable value. The decisive factor was that the sale and transfer of property occurred at the factory gate, so any subsequent carriage to the site was outside the value of the goods for excise purposes. Transportation charges were therefore not includible in the assessable value, and the order in favour of the assessee was affirmed. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262524 Where goods were sold and cleared at the factory gate, and ownership had already passed to the buyer at that stage, transportation charges incurred for later delivery at the buyer's instance could not be added to the assessable value. The decisive factor was that the sale and transfer of property occurred at the factory gate, so any subsequent carriage to the site was outside the value of the goods for excise purposes. Transportation charges were therefore not includible in the assessable value, and the order in favour of the assessee was affirmed. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262524