https://www.taxtmi.com/caselaws?id=41138 The Government of India allowed the revision application as they found no justification for including delivery charges in the assessable value under Section 4. The charges were separately identifiable on the invoices. (Central Government GOVERNMENT OF INDIA (REVISION CASE), 1978) en-us Wed, 13 Sep 1978 00:00:00 +0530 Fri, 21 May 2010 12:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41138 The Government of India allowed the revision application as they found no justification for including delivery charges in the assessable value under Section 4. The charges were separately identifiable on the invoices. (Central Government GOVERNMENT OF INDIA (REVISION CASE), 1978) Case-Laws Central Excise Wed, 13 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41138