https://www.taxtmi.com/caselaws?id=353264 Freight and transportation charges separately collected over and above the invoice value are not includible in the assessable value of excisable goods merely because they are not shown separately in the excise invoice. The separate disclosure in the invoice serves only to identify the actual freight amount; it does not change the character of transportation charges where they are separately negotiated and otherwise ascertainable. On that basis, the demand was unsustainable. en-us Thu, 02 Nov 2017 00:00:00 +0530 Sun, 31 Dec 2017 20:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353264 Freight and transportation charges separately collected over and above the invoice value are not includible in the assessable value of excisable goods merely because they are not shown separately in the excise invoice. The separate disclosure in the invoice serves only to identify the actual freight amount; it does not change the character of transportation charges where they are separately negotiated and otherwise ascertainable. On that basis, the demand was unsustainable. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353264