https://www.taxtmi.com/caselaws?id=336742 The Tribunal dismissed the revenue's appeal, emphasizing the necessity of separate invoicing for goods and transportation charges. It held that transportation costs should be shown distinctly in the invoices and not included in the value of the goods. The Tribunal criticized the Commissioner (Appeals) for not recognizing that equated freight does not qualify as actual transportation cost, highlighting that only the actual cost charged to buyers can be deducted. The decision clarified that transportation charges must be based on actual costs and not calculated on an average basis to determine the valuation of goods under the Central Excise Act, 1944. en-us Thu, 13 Oct 2016 00:00:00 +0530 Fri, 02 Feb 2018 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336742 The Tribunal dismissed the revenue's appeal, emphasizing the necessity of separate invoicing for goods and transportation charges. It held that transportation costs should be shown distinctly in the invoices and not included in the value of the goods. The Tribunal criticized the Commissioner (Appeals) for not recognizing that equated freight does not qualify as actual transportation cost, highlighting that only the actual cost charged to buyers can be deducted. The decision clarified that transportation charges must be based on actual costs and not calculated on an average basis to determine the valuation of goods under the Central Excise Act, 1944. Case-Laws Central Excise Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336742