https://www.taxtmi.com/caselaws?id=459327 Freight charges separately shown in invoices and recovered from buyers were not includible in the transaction value of excisable goods where, on an identical FOR sales factual matrix, the place of removal was the factory gate. Transportation beyond the factory gate was treated as post-removal activity, so the freight element did not form part of the assessable value for excise duty. The duty demand was therefore unsustainable. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 09 Dec 2024 19:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459327 Freight charges separately shown in invoices and recovered from buyers were not includible in the transaction value of excisable goods where, on an identical FOR sales factual matrix, the place of removal was the factory gate. Transportation beyond the factory gate was treated as post-removal activity, so the freight element did not form part of the assessable value for excise duty. The duty demand was therefore unsustainable. Case-Laws Central Excise Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459327