https://www.taxtmi.com/caselaws?id=440838 The Tribunal ruled in favor of the appellant, stating that the excess freight collected from customers should not be included in the transaction value for charging excise duty. The judgment relied on legal precedents and the Supreme Court ruling in Baroda Electric Meters, establishing that such excess amounts are profit on transportation and not part of the value of goods. Consequently, the appeals were allowed, and the impugned orders were set aside. en-us Mon, 24 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440838 The Tribunal ruled in favor of the appellant, stating that the excess freight collected from customers should not be included in the transaction value for charging excise duty. The judgment relied on legal precedents and the Supreme Court ruling in Baroda Electric Meters, establishing that such excess amounts are profit on transportation and not part of the value of goods. Consequently, the appeals were allowed, and the impugned orders were set aside. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440838