https://www.taxtmi.com/caselaws?id=331099 The Tribunal allowed the appeal, setting aside the order that confirmed the demand for excise duty on freight charges not included in the assessable value. The Tribunal held that the failure to show freight in the excise invoice did not justify charging duty on it, as the commercial invoice sufficed for identification purposes. Sales were determined to occur at the factory gate, making transportation costs beyond that point non-chargeable. The Tribunal emphasized the correct interpretation of the relevant rules and the limited scope of the place of removal for excise duty calculation. en-us Thu, 28 Jan 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331099 The Tribunal allowed the appeal, setting aside the order that confirmed the demand for excise duty on freight charges not included in the assessable value. The Tribunal held that the failure to show freight in the excise invoice did not justify charging duty on it, as the commercial invoice sufficed for identification purposes. Sales were determined to occur at the factory gate, making transportation costs beyond that point non-chargeable. The Tribunal emphasized the correct interpretation of the relevant rules and the limited scope of the place of removal for excise duty calculation. Case-Laws Central Excise Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331099