https://www.taxtmi.com/caselaws?id=355488 The Tribunal held that the freight element, shown separately in the invoices and collected from the client, was not to be included in the transaction value for Central Excise duty assessment. The Tribunal emphasized that the sale was effectively completed at the factory gate, and the freight arrangement did not make the buyer's premises the place of removal. Therefore, the Tribunal set aside the lower authority's decision, ruling in favor of the appellants and dismissing the Revenue's claim for recovery of differential Central Excise duty. en-us Thu, 04 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355488 The Tribunal held that the freight element, shown separately in the invoices and collected from the client, was not to be included in the transaction value for Central Excise duty assessment. The Tribunal emphasized that the sale was effectively completed at the factory gate, and the freight arrangement did not make the buyer's premises the place of removal. Therefore, the Tribunal set aside the lower authority's decision, ruling in favor of the appellants and dismissing the Revenue's claim for recovery of differential Central Excise duty. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355488