https://www.taxtmi.com/caselaws?id=4481 The Tribunal allowed the appeal, setting aside the duty-demand, interest, and penalties imposed by the Adjudicating Commissioner. It clarified that transportation and insurance charges should not be included in the assessable value for computing duty, emphasizing the correct interpretation of the place of removal and the exclusion of transportation costs from valuation rules. The decision underscored the constitutional mandate for levying excise duty on manufactured goods and the importance of adhering to legal provisions in excise duty assessments. en-us Tue, 29 Apr 2008 00:00:00 +0530 Wed, 09 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4481 The Tribunal allowed the appeal, setting aside the duty-demand, interest, and penalties imposed by the Adjudicating Commissioner. It clarified that transportation and insurance charges should not be included in the assessable value for computing duty, emphasizing the correct interpretation of the place of removal and the exclusion of transportation costs from valuation rules. The decision underscored the constitutional mandate for levying excise duty on manufactured goods and the importance of adhering to legal provisions in excise duty assessments. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4481