https://www.taxtmi.com/caselaws?id=339360 The Tribunal dismissed the Revenue's appeals, holding that the freight charges paid by TISCO were included in the invoice value of the raw materials supplied to the respondent. Since the invoices did not separately show the freight element, it was deemed to be already included in the assessable value. The Commissioner's careful consideration of evidence led to the demand being confirmed only where evidence of non-inclusion was lacking, highlighting the significance of evidence in determining the inclusion of freight charges in invoice values. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 23 Aug 2017 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339360 The Tribunal dismissed the Revenue's appeals, holding that the freight charges paid by TISCO were included in the invoice value of the raw materials supplied to the respondent. Since the invoices did not separately show the freight element, it was deemed to be already included in the assessable value. The Commissioner's careful consideration of evidence led to the demand being confirmed only where evidence of non-inclusion was lacking, highlighting the significance of evidence in determining the inclusion of freight charges in invoice values. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339360