https://www.taxtmi.com/caselaws?id=769779 Where goods are sold on an FOR factory gate basis and title passes at the factory gate, separately recovered outward freight is not includible in the assessable value for central excise. The Tribunal held that the place of removal remained the factory gate, not the buyer's premises, because the factory gate price and freight were separately shown in the purchase orders and invoices and the goods were delivered after clearance from the factory. Since excise is a tax on manufacture and not on transportation charges recovered separately at the buyer's instance, the freight element could not be loaded into the assessable value and the demand was unsustainable. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 02 May 2025 08:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769779 Where goods are sold on an FOR factory gate basis and title passes at the factory gate, separately recovered outward freight is not includible in the assessable value for central excise. The Tribunal held that the place of removal remained the factory gate, not the buyer's premises, because the factory gate price and freight were separately shown in the purchase orders and invoices and the goods were delivered after clearance from the factory. Since excise is a tax on manufacture and not on transportation charges recovered separately at the buyer's instance, the freight element could not be loaded into the assessable value and the demand was unsustainable. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769779