https://www.taxtmi.com/caselaws?id=762823 Freight charges separately recovered from buyers and shown separately in the invoice for ex-factory sale of excisable goods are excluded from assessable value under Section 4 of the Central Excise Act, 1944. Rule 5 of the Central Excise Valuation Rules, 2000 treats transportation cost as deductible where it is charged to the buyer in addition to the goods price and is separately reflected in the invoice. On the stated facts, the freight was separately identifiable and therefore did not form part of the assessable value. en-us Tue, 03 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762823 Freight charges separately recovered from buyers and shown separately in the invoice for ex-factory sale of excisable goods are excluded from assessable value under Section 4 of the Central Excise Act, 1944. Rule 5 of the Central Excise Valuation Rules, 2000 treats transportation cost as deductible where it is charged to the buyer in addition to the goods price and is separately reflected in the invoice. On the stated facts, the freight was separately identifiable and therefore did not form part of the assessable value. Case-Laws Central Excise Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762823