https://www.taxtmi.com/caselaws?id=331059 The Tribunal held that when there are separate contracts for the sale of goods and transportation, the transportation charges should not be included in the assessable value of the goods for Central Excise duty purposes. The appeal by the Revenue, seeking inclusion of freight charges after goods removal from the factory gate, was dismissed. The Tribunal emphasized that transportation costs incurred after the point of removal are not to be considered part of the value of the goods for excise duty calculation, especially when there are distinct agreements for sale and transportation. en-us Thu, 25 Feb 2016 00:00:00 +0530 Thu, 11 Aug 2016 16:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331059 The Tribunal held that when there are separate contracts for the sale of goods and transportation, the transportation charges should not be included in the assessable value of the goods for Central Excise duty purposes. The appeal by the Revenue, seeking inclusion of freight charges after goods removal from the factory gate, was dismissed. The Tribunal emphasized that transportation costs incurred after the point of removal are not to be considered part of the value of the goods for excise duty calculation, especially when there are distinct agreements for sale and transportation. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331059