https://www.taxtmi.com/caselaws?id=264355 The appeal challenged the rejection of deduction on account of freight in the clearance of excisable goods, specifically Jelly filled cable. The Tribunal emphasized the distinction between actual freight and equated freight, supporting the appellant's claim for deduction under Section 4 of the Central Excise Act and Valuation Rules. The bid documents required a composite price inclusive of various components, including freight, to be quoted separately. The Tribunal upheld the deduction of transportation costs, noting that the sale occurred at the factory gate, in compliance with Central Excise Valuation Rules. Consequently, the Tribunal allowed the appeal and granted consequential relief. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264355 The appeal challenged the rejection of deduction on account of freight in the clearance of excisable goods, specifically Jelly filled cable. The Tribunal emphasized the distinction between actual freight and equated freight, supporting the appellant's claim for deduction under Section 4 of the Central Excise Act and Valuation Rules. The bid documents required a composite price inclusive of various components, including freight, to be quoted separately. The Tribunal upheld the deduction of transportation costs, noting that the sale occurred at the factory gate, in compliance with Central Excise Valuation Rules. Consequently, the Tribunal allowed the appeal and granted consequential relief. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264355