https://www.taxtmi.com/caselaws?id=368979 The appellant was deemed eligible for a refund of education/higher education cess under Notification 56/2002-CE, following a Supreme Court precedent. However, the inclusion of outward freight in the transaction value of excisable goods was disputed. The Tribunal ruled against the appellant, stating that the freight element was unjustified as the goods were sold at the factory gate, not on an FOR basis. Consequently, the appellant's claim for assessable value with the freight element was unsustainable, and the duty on such value addition was not applicable under the exemption. All appeals were disposed of accordingly. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368979 The appellant was deemed eligible for a refund of education/higher education cess under Notification 56/2002-CE, following a Supreme Court precedent. However, the inclusion of outward freight in the transaction value of excisable goods was disputed. The Tribunal ruled against the appellant, stating that the freight element was unjustified as the goods were sold at the factory gate, not on an FOR basis. Consequently, the appellant's claim for assessable value with the freight element was unsustainable, and the duty on such value addition was not applicable under the exemption. All appeals were disposed of accordingly. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368979