https://www.taxtmi.com/caselaws?id=329059 Amounts recovered as delivery or freight charges within a Free Delivery Zone are excluded from assessable value where they represent transportation cost and are separately shown. The transaction value regime allows deduction of actual transportation expense, and the cited valuation guidance distinguishes such cost from uniform equated freight or any additional price element. Prior decisions treated freight, transport charges, and averaged or excess freight as non-includible where they reflect delivery expenditure rather than extra consideration for sale. The stated principle is that delivery charges are deductible unless they operate as an added consideration in the sale price. en-us Fri, 10 Jun 2016 00:00:00 +0530 Mon, 26 Dec 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329059 Amounts recovered as delivery or freight charges within a Free Delivery Zone are excluded from assessable value where they represent transportation cost and are separately shown. The transaction value regime allows deduction of actual transportation expense, and the cited valuation guidance distinguishes such cost from uniform equated freight or any additional price element. Prior decisions treated freight, transport charges, and averaged or excess freight as non-includible where they reflect delivery expenditure rather than extra consideration for sale. The stated principle is that delivery charges are deductible unless they operate as an added consideration in the sale price. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329059