https://www.taxtmi.com/caselaws?id=411181 Where goods are sold under separate contracts for supply and transportation, and the contract treats delivery to the carrier as delivery to the buyer, freight is not part of the goods' assessable value for central excise merely because the amount collected exceeds the actual freight paid. The stated principle is that a separately contracted transportation charge cannot be loaded into assessable value when freight is not part of the sale price. On that basis, the excess freight was held not includible and the demand was not sustainable; the impugned order was set aside and the appeals were allowed. en-us Wed, 11 Aug 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411181 Where goods are sold under separate contracts for supply and transportation, and the contract treats delivery to the carrier as delivery to the buyer, freight is not part of the goods' assessable value for central excise merely because the amount collected exceeds the actual freight paid. The stated principle is that a separately contracted transportation charge cannot be loaded into assessable value when freight is not part of the sale price. On that basis, the excess freight was held not includible and the demand was not sustainable; the impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411181