https://www.taxtmi.com/caselaws?id=31570 Where goods were cleared from depots at a uniform price and not from the factory gate, the amended Section 4 valuation rule did not justify adding factory-to-depot freight or transit insurance to the assessable value for excise duty. The transportation cost related to movement before depot sale, and on these facts it was excluded from duty valuation. The valuation dispute was resolved in favour of the assessee. The remaining refund-related issue required fresh determination on evidence, and the impugned orders were set aside to that extent. en-us Tue, 08 Apr 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31570 Where goods were cleared from depots at a uniform price and not from the factory gate, the amended Section 4 valuation rule did not justify adding factory-to-depot freight or transit insurance to the assessable value for excise duty. The transportation cost related to movement before depot sale, and on these facts it was excluded from duty valuation. The valuation dispute was resolved in favour of the assessee. The remaining refund-related issue required fresh determination on evidence, and the impugned orders were set aside to that extent. Case-Laws Central Excise Tue, 08 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31570