https://www.taxtmi.com/caselaws?id=753766 Freight charges separately recovered in an ex-factory sale of excisable goods are excluded from assessable value under the Central Excise valuation framework because transportation occurs after removal from the factory. The buyer's premises cannot be treated as the place of removal merely because freight is shown separately in the invoice or delivery is arranged to that site. Applying the settled valuation principle, the Tribunal held that post-removal freight does not form part of duty valuation, so the demand based on inclusion of such freight was unsustainable and the impugned orders were set aside. en-us Tue, 04 Jun 2024 00:00:00 +0530 Sat, 08 Jun 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753766 Freight charges separately recovered in an ex-factory sale of excisable goods are excluded from assessable value under the Central Excise valuation framework because transportation occurs after removal from the factory. The buyer's premises cannot be treated as the place of removal merely because freight is shown separately in the invoice or delivery is arranged to that site. Applying the settled valuation principle, the Tribunal held that post-removal freight does not form part of duty valuation, so the demand based on inclusion of such freight was unsustainable and the impugned orders were set aside. Case-Laws Central Excise Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753766