https://www.taxtmi.com/caselaws?id=40547 Equated freight included in a wholesale destination price was not deductible from assessable value because the charge was a fixed amount applied regardless of the actual place of delivery and did not reflect actual transportation cost. Even sales at the factory gate were subjected to proportionate freight, showing that the amount was not identifiable as freight incurred for delivery to destination. On those facts, the freight component could not be excluded from valuation under the Central Excises and Salt Act, 1944, and the order in appeal was upheld. en-us Fri, 01 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 13:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40547 Equated freight included in a wholesale destination price was not deductible from assessable value because the charge was a fixed amount applied regardless of the actual place of delivery and did not reflect actual transportation cost. Even sales at the factory gate were subjected to proportionate freight, showing that the amount was not identifiable as freight incurred for delivery to destination. On those facts, the freight component could not be excluded from valuation under the Central Excises and Salt Act, 1944, and the order in appeal was upheld. Case-Laws Central Excise Fri, 01 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40547