https://www.taxtmi.com/highlights?id=68780 Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under obligation to deliver the goods at the buyer’s premises, the place of removal which is a factory gate cannot be extended and buyer’s premises cannot be made as place of removal. - the freight cannot be included in the assessable value - AT en-us Sat, 18 Mar 2023 08:28:04 +0530 Sat, 18 Mar 2023 08:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68780 Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under obligation to deliver the goods at the buyer’s premises, the place of removal which is a factory gate cannot be extended and buyer’s premises cannot be made as place of removal. - the freight cannot be included in the assessable value - AT Highlights Central Excise Sat, 18 Mar 2023 08:28:04 +0530 https://www.taxtmi.com/highlights?id=68780