https://www.taxtmi.com/caselaws?id=379149 Post-factory freight and second stage handling charges are excludible from transaction value where goods are sold on an ex-works or factory-gate basis and title passes at the factory gate. Requisition orders and invoices showing that the sale price did not include such charges supported exclusion of the transportation expense from the assessable value for jute cess. The demand based on their inclusion was therefore not sustainable, and the impugned demand and penalty were set aside with consequential relief. en-us Mon, 22 Apr 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379149 Post-factory freight and second stage handling charges are excludible from transaction value where goods are sold on an ex-works or factory-gate basis and title passes at the factory gate. Requisition orders and invoices showing that the sale price did not include such charges supported exclusion of the transportation expense from the assessable value for jute cess. The demand based on their inclusion was therefore not sustainable, and the impugned demand and penalty were set aside with consequential relief. Case-Laws Central Excise Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379149