https://www.taxtmi.com/caselaws?id=376583 Where goods are sold at the factory gate and freight is handled under a separate transport arrangement, actual freight may be excluded from assessable value; excess freight recovered from customers does not, by itself, become part of the price of the excisable goods. Amounts collected through debit notes were treated on the same basis, as transportation-related recoveries rather than sums payable by the buyer to or on behalf of the assessee in connection with the sale. The result is that such excess recoveries are not includible in the excise assessable value and do not constitute additional consideration for central excise duty. en-us Mon, 21 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376583 Where goods are sold at the factory gate and freight is handled under a separate transport arrangement, actual freight may be excluded from assessable value; excess freight recovered from customers does not, by itself, become part of the price of the excisable goods. Amounts collected through debit notes were treated on the same basis, as transportation-related recoveries rather than sums payable by the buyer to or on behalf of the assessee in connection with the sale. The result is that such excess recoveries are not includible in the excise assessable value and do not constitute additional consideration for central excise duty. Case-Laws Central Excise Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376583