https://www.taxtmi.com/caselaws?id=433583 The Tribunal ruled in favor of the appellants, setting aside the order that demanded additional central excise duty based on the inclusion of freight charges in the assessable value. The Tribunal held that the "place of removal" under the Central Excise Act refers to the manufacturer's premises, not the buyer's premises, and transportation costs to the buyer's premises should be excluded from the assessable value. Citing relevant case law and statutory provisions, the Tribunal concluded that the freight charges for delivering goods to the buyer's premises should not be considered in calculating excise duty, thereby allowing the appeal. en-us Wed, 01 Feb 2023 00:00:00 +0530 Fri, 03 Feb 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433583 The Tribunal ruled in favor of the appellants, setting aside the order that demanded additional central excise duty based on the inclusion of freight charges in the assessable value. The Tribunal held that the "place of removal" under the Central Excise Act refers to the manufacturer's premises, not the buyer's premises, and transportation costs to the buyer's premises should be excluded from the assessable value. Citing relevant case law and statutory provisions, the Tribunal concluded that the freight charges for delivering goods to the buyer's premises should not be considered in calculating excise duty, thereby allowing the appeal. Case-Laws Central Excise Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433583