https://www.taxtmi.com/caselaws?id=32220 Where excisable goods were sold at the factory gate on a transaction value basis and freight was shown separately in the invoices, assessable value had to be determined under Section 4(1)(a) of the Central Excise Act, 1944. Recourse to valuation rules was not warranted unless value could not be determined under the principal provision. The special requirement of empty return movement of tankers did not justify adding return freight to the assessable value, and mechanical reliance on a Board circular without independent application of mind was improper. Return fare for empty tankers was therefore not includible, and valuation under Rule 5 was unwarranted. en-us Tue, 16 Dec 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32220 Where excisable goods were sold at the factory gate on a transaction value basis and freight was shown separately in the invoices, assessable value had to be determined under Section 4(1)(a) of the Central Excise Act, 1944. Recourse to valuation rules was not warranted unless value could not be determined under the principal provision. The special requirement of empty return movement of tankers did not justify adding return freight to the assessable value, and mechanical reliance on a Board circular without independent application of mind was improper. Return fare for empty tankers was therefore not includible, and valuation under Rule 5 was unwarranted. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32220