https://www.taxtmi.com/caselaws?id=332017 Transportation cost from the factory gate to the delivery site was excluded from assessable value because the point of sale was found to be the factory gate and the later movement related to pipeline laying, an activity akin to erection and commissioning. The Tribunal also accepted that freight deduction is available even when freight is not shown separately in the invoice. On that basis, post-removal transport charges were held not includible in excise valuation, and deduction of freight was allowed. en-us Mon, 04 Jan 2016 00:00:00 +0530 Wed, 16 Nov 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332017 Transportation cost from the factory gate to the delivery site was excluded from assessable value because the point of sale was found to be the factory gate and the later movement related to pipeline laying, an activity akin to erection and commissioning. The Tribunal also accepted that freight deduction is available even when freight is not shown separately in the invoice. On that basis, post-removal transport charges were held not includible in excise valuation, and deduction of freight was allowed. Case-Laws Central Excise Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332017