https://www.taxtmi.com/caselaws?id=355138 The Tribunal, following the precedent set by the Supreme Court in CCE v. Accurate Meters Ltd., held that transportation charges separately invoiced and charged to buyers are not to be included in the assessable value for central excise duty purposes. The appellant's appeal was allowed, and the impugned order was set aside based on the interpretation of Rule 5 of Valuation Rules. This decision clarified that transportation charges, when separately identified in invoices, should not be factored into the calculation of excise duty. en-us Fri, 15 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355138 The Tribunal, following the precedent set by the Supreme Court in CCE v. Accurate Meters Ltd., held that transportation charges separately invoiced and charged to buyers are not to be included in the assessable value for central excise duty purposes. The appellant's appeal was allowed, and the impugned order was set aside based on the interpretation of Rule 5 of Valuation Rules. This decision clarified that transportation charges, when separately identified in invoices, should not be factored into the calculation of excise duty. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355138