https://www.taxtmi.com/caselaws?id=347452 The Tribunal ruled in favor of the appellant, allowing their appeal regarding the inclusion of outward freight in the assessable value for compliance with the Central Excise Act. The Tribunal determined that the goods were sent on a FOR basis to the buyer's premises, justifying the inclusion of freight in the assessable value. Referring to previous judgments and considering the concept of extended place of removal, the Tribunal set aside the Commissioner (Appeals) order, concluding that duty paid on a FOR price includes the freight element to the customer's premises. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 04 Sep 2017 22:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347452 The Tribunal ruled in favor of the appellant, allowing their appeal regarding the inclusion of outward freight in the assessable value for compliance with the Central Excise Act. The Tribunal determined that the goods were sent on a FOR basis to the buyer's premises, justifying the inclusion of freight in the assessable value. Referring to previous judgments and considering the concept of extended place of removal, the Tribunal set aside the Commissioner (Appeals) order, concluding that duty paid on a FOR price includes the freight element to the customer's premises. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347452