https://www.taxtmi.com/caselaws?id=438083 Freight and transportation charges are excludible from central excise assessable value where goods are sold at the factory gate and the buyer bears transport costs separately. The place of removal cannot be shifted to the customer's destination merely because the order is routed through a project division, and transportation from the place of removal to the place of delivery falls outside valuation under Rule 5 of the Central Excise Valuation Rules, 2000. On that basis, freight recovered by debit note was not includible, and the associated duty, penalty and interest could not be sustained. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 22 May 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438083 Freight and transportation charges are excludible from central excise assessable value where goods are sold at the factory gate and the buyer bears transport costs separately. The place of removal cannot be shifted to the customer's destination merely because the order is routed through a project division, and transportation from the place of removal to the place of delivery falls outside valuation under Rule 5 of the Central Excise Valuation Rules, 2000. On that basis, freight recovered by debit note was not includible, and the associated duty, penalty and interest could not be sustained. Case-Laws Central Excise Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438083