https://www.taxtmi.com/caselaws?id=280041 Under the substituted Section 4 and the transaction value concept, transportation and freight-related charges shown as depot or handling charges were not includible in the assessable value where factory gate clearance was reflected in the excise records and goods were sold from depots at the prevailing depot price. The Tribunal treated excise as a levy on manufacture and held that the manner in which such charges were described in invoices did not justify adding them to assessable value. On that basis, the demand based on their inclusion was unsustainable and the Revenue appeal was dismissed. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 17 Apr 2019 20:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280041 Under the substituted Section 4 and the transaction value concept, transportation and freight-related charges shown as depot or handling charges were not includible in the assessable value where factory gate clearance was reflected in the excise records and goods were sold from depots at the prevailing depot price. The Tribunal treated excise as a levy on manufacture and held that the manner in which such charges were described in invoices did not justify adding them to assessable value. On that basis, the demand based on their inclusion was unsustainable and the Revenue appeal was dismissed. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280041