https://www.taxtmi.com/caselaws?id=31053 Excess freight recovered over actual freight was not includible in the assessable value under Rule 5 of the Central Excise Valuation Rules, 2002 because there was no material showing that the additional recovery was consideration for the goods or part of the product cost. The principle applied was that equalised freight is not added to assessable value unless the Revenue establishes a nexus with the goods. On that basis, the excess freight was excluded from valuation and the Revenue's appeal was rejected. en-us Thu, 21 Jun 2007 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31053 Excess freight recovered over actual freight was not includible in the assessable value under Rule 5 of the Central Excise Valuation Rules, 2002 because there was no material showing that the additional recovery was consideration for the goods or part of the product cost. The principle applied was that equalised freight is not added to assessable value unless the Revenue establishes a nexus with the goods. On that basis, the excess freight was excluded from valuation and the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31053