https://www.taxtmi.com/caselaws?id=750881 CESTAT Ahmedabad allowed the appeal regarding exclusion of freight charges from transaction value for excise duty purposes. The appellant supplied goods to buyers who issued purchase orders specifying separate prices for goods and transportation costs. Invoices clearly showed freight charges separately from basic price. Since goods were sold FOR destination delivery at customer premises rather than factory gate, and freight was charged and received separately with clear segregation in invoices, CESTAT held freight charges were deductible from assessable value. The decision followed precedent from CESTAT Mumbai in similar circumstances, setting aside the appellate authority's order that included freight in assessable value. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750881 CESTAT Ahmedabad allowed the appeal regarding exclusion of freight charges from transaction value for excise duty purposes. The appellant supplied goods to buyers who issued purchase orders specifying separate prices for goods and transportation costs. Invoices clearly showed freight charges separately from basic price. Since goods were sold FOR destination delivery at customer premises rather than factory gate, and freight was charged and received separately with clear segregation in invoices, CESTAT held freight charges were deductible from assessable value. The decision followed precedent from CESTAT Mumbai in similar circumstances, setting aside the appellate authority's order that included freight in assessable value. Case-Laws Central Excise Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750881