https://www.taxtmi.com/caselaws?id=424583 Freight recovered separately from buyers is not includible in the assessable value of excisable goods where the sale is concluded at the factory gate and ownership passes there. The buyer's premises cannot be treated as the place of removal merely because delivery is made there or freight is shown in the invoice. The operative test is the contract and surrounding facts showing when and where property in the goods passes; only where sale and transfer occur on delivery at the buyer's premises would post-clearance freight form part of valuation. On the stated facts, freight was excluded from assessable value and the duty, interest and penalty demand was unsustainable. en-us Thu, 30 Jun 2022 00:00:00 +0530 Tue, 05 Jul 2022 08:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424583 Freight recovered separately from buyers is not includible in the assessable value of excisable goods where the sale is concluded at the factory gate and ownership passes there. The buyer's premises cannot be treated as the place of removal merely because delivery is made there or freight is shown in the invoice. The operative test is the contract and surrounding facts showing when and where property in the goods passes; only where sale and transfer occur on delivery at the buyer's premises would post-clearance freight form part of valuation. On the stated facts, freight was excluded from assessable value and the duty, interest and penalty demand was unsustainable. Case-Laws Central Excise Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424583