https://www.taxtmi.com/caselaws?id=446563 CESTAT Chandigarh held that excess freight collected from dealers cannot be included in assessable value for excise duty purposes. The appellant sold vehicles at ex-factory price with title transferring at factory gate. Transportation was arranged separately at dealers' request, making excess freight merely profit from transportation services, not part of goods' value. Following precedent from CESTAT Ahmedabad, the tribunal ruled that since title transfer occurred at factory gate with dealers bearing transportation risk, only transaction value under Section 4(1)(a) applies. Appeal allowed, impugned orders set aside. en-us Tue, 05 Dec 2023 00:00:00 +0530 Thu, 07 Dec 2023 07:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446563 CESTAT Chandigarh held that excess freight collected from dealers cannot be included in assessable value for excise duty purposes. The appellant sold vehicles at ex-factory price with title transferring at factory gate. Transportation was arranged separately at dealers' request, making excess freight merely profit from transportation services, not part of goods' value. Following precedent from CESTAT Ahmedabad, the tribunal ruled that since title transfer occurred at factory gate with dealers bearing transportation risk, only transaction value under Section 4(1)(a) applies. Appeal allowed, impugned orders set aside. Case-Laws Central Excise Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446563