https://www.taxtmi.com/caselaws?id=439769 Freight beyond the place of removal was treated as excludible from assessable value under Section 4 of the Central Excise Act where the depot was the place of removal and the assessee's chartered accountant certificate, read with the equalised freight circular, supported deduction from depot to dealer premises; the department produced no contrary evidence, so the deduction was accepted. The objection that the certificate did not classify freight as primary or secondary was treated as a matter of nomenclature only. On similar factual grounds, the ratio of VIP Industries was held applicable because the assessee's claim of a constant country-wide price was unrebutted. The demand was therefore not sustainable on the reasoning adopted below. en-us Thu, 01 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439769 Freight beyond the place of removal was treated as excludible from assessable value under Section 4 of the Central Excise Act where the depot was the place of removal and the assessee's chartered accountant certificate, read with the equalised freight circular, supported deduction from depot to dealer premises; the department produced no contrary evidence, so the deduction was accepted. The objection that the certificate did not classify freight as primary or secondary was treated as a matter of nomenclature only. On similar factual grounds, the ratio of VIP Industries was held applicable because the assessee's claim of a constant country-wide price was unrebutted. The demand was therefore not sustainable on the reasoning adopted below. Case-Laws Central Excise Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439769