https://www.taxtmi.com/caselaws?id=371588 The appellant, a manufacturer in Jammu, sought a refund of education cess paid on final products. The Tribunal ruled in favor of the appellant, following the Supreme Court's decision in a similar case. However, regarding the valuation of excisable goods and inclusion of freight in transaction value, the Tribunal dismissed the appellant's claim, citing statutory definitions and Supreme Court precedent. Ultimately, the Tribunal partly allowed the appeals, granting the refund of education cess but denying the inclusion of freight in the assessable value of excisable goods. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371588 The appellant, a manufacturer in Jammu, sought a refund of education cess paid on final products. The Tribunal ruled in favor of the appellant, following the Supreme Court's decision in a similar case. However, regarding the valuation of excisable goods and inclusion of freight in transaction value, the Tribunal dismissed the appellant's claim, citing statutory definitions and Supreme Court precedent. Ultimately, the Tribunal partly allowed the appeals, granting the refund of education cess but denying the inclusion of freight in the assessable value of excisable goods. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371588