https://www.taxtmi.com/caselaws?id=1108 For ex-factory clearances under section 4(1)(a) of the Central Excise Act, freight charges separately recovered through commercial invoices are not includible in assessable value merely because they were omitted from the excise invoices. The relevant pricing basis was ex-factory, and the separate recovery of freight did not by itself justify adding those charges to the assessable value. On that principle, the freight demand was unsustainable and consequential relief followed. en-us Wed, 17 May 2006 00:00:00 +0530 Fri, 03 Sep 2010 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1108 For ex-factory clearances under section 4(1)(a) of the Central Excise Act, freight charges separately recovered through commercial invoices are not includible in assessable value merely because they were omitted from the excise invoices. The relevant pricing basis was ex-factory, and the separate recovery of freight did not by itself justify adding those charges to the assessable value. On that principle, the freight demand was unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1108