https://www.taxtmi.com/caselaws?id=193228 Freight realised from buyers at a consignment agent's depot was not includible in the assessable value where the goods were cleared to the consignment agent at a different place and the record showed no flow back or disguised receipt to the manufacturer. In the absence of evidence that the freight paid to the transporter benefited the manufacturer, the declared assessable value could not be altered merely because the sales were on a freight-to-pay basis. The valuation adopted by the appellant was upheld. en-us Tue, 24 Jan 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193228 Freight realised from buyers at a consignment agent's depot was not includible in the assessable value where the goods were cleared to the consignment agent at a different place and the record showed no flow back or disguised receipt to the manufacturer. In the absence of evidence that the freight paid to the transporter benefited the manufacturer, the declared assessable value could not be altered merely because the sales were on a freight-to-pay basis. The valuation adopted by the appellant was upheld. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193228