https://www.taxtmi.com/caselaws?id=338668 Ex-factory sales place the factory at the centre of the valuation exercise, so transportation beyond the place of removal is excluded from assessable value under Section 4 of the Central Excise Act, 1944 and Rule 5 of the Central Excise Valuation Rules. Where final products are cleared at the factory gate, freight incurred after that point is not part of the assessable value even if customers later reimburse it. On that settled valuation principle, the reimbursed transportation charges were not includible in assessable value, and the appeal succeeded. en-us Wed, 04 Jan 2017 00:00:00 +0530 Thu, 09 Feb 2017 09:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338668 Ex-factory sales place the factory at the centre of the valuation exercise, so transportation beyond the place of removal is excluded from assessable value under Section 4 of the Central Excise Act, 1944 and Rule 5 of the Central Excise Valuation Rules. Where final products are cleared at the factory gate, freight incurred after that point is not part of the assessable value even if customers later reimburse it. On that settled valuation principle, the reimbursed transportation charges were not includible in assessable value, and the appeal succeeded. Case-Laws Central Excise Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338668