https://www.taxtmi.com/caselaws?id=430931 The Tribunal held that freight charges were not to be included in the assessable value of liquid CO2 as they were separately charged and the sales took place at the factory gate. The inclusion of freight charges by the authorities was deemed incorrect, leading to the appeal being allowed, and the impugned order being set aside. en-us Wed, 30 Nov 2022 00:00:00 +0530 Mon, 26 Jun 2023 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430931 The Tribunal held that freight charges were not to be included in the assessable value of liquid CO2 as they were separately charged and the sales took place at the factory gate. The inclusion of freight charges by the authorities was deemed incorrect, leading to the appeal being allowed, and the impugned order being set aside. Case-Laws Central Excise Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430931