https://www.taxtmi.com/article/detailed?id=10924 Rule 5 of the Valuation Rules read with Section 4 fixes the place of removal at the manufacturer's premises; therefore, when goods are sold at the factory gate and the seller transports them using its own vehicles, separately invoiced transportation charges are not includible in the assessable value of excisable goods, and administrative circulars cannot displace the statutory valuation framework. en-us Sat, 31 Dec 2022 08:47:23 +0530 Sat, 31 Dec 2022 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10924 Rule 5 of the Valuation Rules read with Section 4 fixes the place of removal at the manufacturer's premises; therefore, when goods are sold at the factory gate and the seller transports them using its own vehicles, separately invoiced transportation charges are not includible in the assessable value of excisable goods, and administrative circulars cannot displace the statutory valuation framework. Articles Central Excise Sat, 31 Dec 2022 08:47:23 +0530 https://www.taxtmi.com/article/detailed?id=10924