https://www.taxtmi.com/caselaws?id=350018 Freight charges were held not to form part of the assessable value where excisable goods were sold at the factory gate and the invoices separately disclosed freight and insurance. The fact that freight was recovered on an equalised basis did not alter the valuation result, because transport charges remain excludible when the sale is complete at the factory gate and the charges are separately identified. The later contrary view was displaced by the subsequent Supreme Court position, confirming that such freight is not includible in assessable value. en-us Tue, 05 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350018 Freight charges were held not to form part of the assessable value where excisable goods were sold at the factory gate and the invoices separately disclosed freight and insurance. The fact that freight was recovered on an equalised basis did not alter the valuation result, because transport charges remain excludible when the sale is complete at the factory gate and the charges are separately identified. The later contrary view was displaced by the subsequent Supreme Court position, confirming that such freight is not includible in assessable value. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350018