https://www.taxtmi.com/caselaws?id=432701 The tribunal allowed the appeal by remanding the matter for reassessment, emphasizing that if goods are delivered at a place other than the factory gate (place of removal), transportation costs should be excluded from the assessable value if charged separately to the buyer and shown in the invoice. As both lower authorities confirmed the factory gate as the place of removal, the tribunal set aside the previous order and directed reassessment in line with Rule 5 of Central Excise Valuation Rules. en-us Thu, 22 Dec 2022 00:00:00 +0530 Thu, 12 Jan 2023 07:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432701 The tribunal allowed the appeal by remanding the matter for reassessment, emphasizing that if goods are delivered at a place other than the factory gate (place of removal), transportation costs should be excluded from the assessable value if charged separately to the buyer and shown in the invoice. As both lower authorities confirmed the factory gate as the place of removal, the tribunal set aside the previous order and directed reassessment in line with Rule 5 of Central Excise Valuation Rules. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432701