https://www.taxtmi.com/caselaws?id=340624 The Tribunal held in the case that transportation costs should not be included in the assessable value for pipes supplied under composite contracts if the Appellant follows Rule 8 of Central Excise Valuation Rules. Freight charges should also not be included in the assessable value for sales to independent buyers where freight charges are separately recovered. The demands were found to be time-barred without evidence of suppression or mis-declaration, leading to the dismissal of penalties. The appeals were remanded for re-quantification of demands, except for the employee's appeal, which was allowed. en-us Mon, 20 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340624 The Tribunal held in the case that transportation costs should not be included in the assessable value for pipes supplied under composite contracts if the Appellant follows Rule 8 of Central Excise Valuation Rules. Freight charges should also not be included in the assessable value for sales to independent buyers where freight charges are separately recovered. The demands were found to be time-barred without evidence of suppression or mis-declaration, leading to the dismissal of penalties. The appeals were remanded for re-quantification of demands, except for the employee's appeal, which was allowed. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340624