https://www.taxtmi.com/caselaws?id=353885 Freight and inspection charges separately shown in the invoice were not includible in the assessable value for central excise duty because they were not part of the sale price at the time of removal. On the admitted facts, the sale was concluded when the goods left the factory, and the transportation-related amounts were recovered separately from the buyer. Amounts recovered separately after removal do not form part of assessable value where they are not part of the price at the place of removal, so inclusion of these charges was unsustainable. en-us Thu, 09 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353885 Freight and inspection charges separately shown in the invoice were not includible in the assessable value for central excise duty because they were not part of the sale price at the time of removal. On the admitted facts, the sale was concluded when the goods left the factory, and the transportation-related amounts were recovered separately from the buyer. Amounts recovered separately after removal do not form part of assessable value where they are not part of the price at the place of removal, so inclusion of these charges was unsustainable. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353885