https://www.taxtmi.com/caselaws?id=436629 The Bench held that freight and handling charges, when separately shown in invoices, should not be included in the assessable value of excisable goods for Central Excise Duty purposes. The appellant's appeal was allowed, setting aside the duty demand on these charges as unsustainable. The judgment relied on legal precedents and emphasized that such charges are specific costs for services, distinct from the goods' value. en-us Mon, 10 Apr 2023 00:00:00 +0530 Tue, 18 Apr 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436629 The Bench held that freight and handling charges, when separately shown in invoices, should not be included in the assessable value of excisable goods for Central Excise Duty purposes. The appellant's appeal was allowed, setting aside the duty demand on these charges as unsustainable. The judgment relied on legal precedents and emphasized that such charges are specific costs for services, distinct from the goods' value. Case-Laws Central Excise Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436629