https://www.taxtmi.com/caselaws?id=373329 Where freight is separately disclosed in invoices and goods are transported in the assessee's own vehicles, any excess amount collected as transportation profit is not includible in the assessable value of excisable goods. The settled position applied is that separately shown freight does not form part of the assessable value merely because the assessee earns a margin over actual transport cost. On that basis, the transportation profit was excluded from valuation and the demand remained dropped. en-us Thu, 06 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373329 Where freight is separately disclosed in invoices and goods are transported in the assessee's own vehicles, any excess amount collected as transportation profit is not includible in the assessable value of excisable goods. The settled position applied is that separately shown freight does not form part of the assessable value merely because the assessee earns a margin over actual transport cost. On that basis, the transportation profit was excluded from valuation and the demand remained dropped. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373329