https://www.taxtmi.com/caselaws?id=371019 Freight recovered under a separate transportation arrangement was not part of the price of the goods and therefore was not includible in assessable value for central excise. The goods were delivered to the carrier under the sale arrangement, and the excess amount collected over actual transport cost could not be treated as a component of duty valuation. Accordingly, the valuation provisions and sale-of-goods principles supported exclusion of the freight amount from the assessable value, and the demand was unsustainable. en-us Fri, 08 Jun 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371019 Freight recovered under a separate transportation arrangement was not part of the price of the goods and therefore was not includible in assessable value for central excise. The goods were delivered to the carrier under the sale arrangement, and the excess amount collected over actual transport cost could not be treated as a component of duty valuation. Accordingly, the valuation provisions and sale-of-goods principles supported exclusion of the freight amount from the assessable value, and the demand was unsustainable. Case-Laws Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371019