https://www.taxtmi.com/caselaws?id=349957 The Tribunal held that freight charges from the factory gate to the buyer's premises should not be included in the assessable value for excise duty calculation. It was determined that the goods were sold at the factory gate, and as per Section 4(1)(a) and Rule 5, transportation costs to the buyer's premises should be excluded. The Tribunal set aside the previous order-in-Appeal, ruling in favor of the appellant. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349957 The Tribunal held that freight charges from the factory gate to the buyer's premises should not be included in the assessable value for excise duty calculation. It was determined that the goods were sold at the factory gate, and as per Section 4(1)(a) and Rule 5, transportation costs to the buyer's premises should be excluded. The Tribunal set aside the previous order-in-Appeal, ruling in favor of the appellant. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349957