https://www.taxtmi.com/caselaws?id=40515 Equalised freight charged uniformly on despatch of goods was treated as a post-manufacturing element and not part of the value assessable to central excise duty. The analysis states that excise is attracted by manufacture, not by subsequent transportation or clearance-related costs, and that recovery of freight at the time of factory clearance does not convert it into manufacturing cost. On that basis, uniform freight charged for pricing convenience was held not includible in assessable value, and the demand and revisional order were unsustainable. en-us Thu, 02 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 11:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40515 Equalised freight charged uniformly on despatch of goods was treated as a post-manufacturing element and not part of the value assessable to central excise duty. The analysis states that excise is attracted by manufacture, not by subsequent transportation or clearance-related costs, and that recovery of freight at the time of factory clearance does not convert it into manufacturing cost. On that basis, uniform freight charged for pricing convenience was held not includible in assessable value, and the demand and revisional order were unsustainable. Case-Laws Central Excise Thu, 02 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40515