https://www.taxtmi.com/caselaws?id=399700 Freight and transportation charges collected for delivery of goods to the buyer's premises are not includible in assessable value where the goods are cleared under purchase orders and the buyer's premises are not the place of removal under section 4 of the Central Excise Act, 1944. The valuation rules do not permit loading post-removal transport costs into excise value, and freight beyond the place of removal remains excluded. On that basis, the demand could not survive and the assessee obtained relief. en-us Tue, 13 Oct 2020 00:00:00 +0530 Sat, 17 Oct 2020 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399700 Freight and transportation charges collected for delivery of goods to the buyer's premises are not includible in assessable value where the goods are cleared under purchase orders and the buyer's premises are not the place of removal under section 4 of the Central Excise Act, 1944. The valuation rules do not permit loading post-removal transport costs into excise value, and freight beyond the place of removal remains excluded. On that basis, the demand could not survive and the assessee obtained relief. Case-Laws Central Excise Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399700