https://www.taxtmi.com/caselaws?id=769779 CESTAT Kolkata held that transportation charges cannot be included in assessable value for Central Excise duty when property in goods transfers at factory gate. The appellant arranged transportation at buyer's instance with separate freight charges shown in invoices. Since goods were removed from factory gate and property transferred there, transportation costs collected from buyers were not part of assessable value. The tribunal relied on SC precedent in Aeons Construction Products Ltd. case establishing this principle. Commissioner(Appeals) order was set aside and appeal allowed. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769779 CESTAT Kolkata held that transportation charges cannot be included in assessable value for Central Excise duty when property in goods transfers at factory gate. The appellant arranged transportation at buyer's instance with separate freight charges shown in invoices. Since goods were removed from factory gate and property transferred there, transportation costs collected from buyers were not part of assessable value. The tribunal relied on SC precedent in Aeons Construction Products Ltd. case establishing this principle. Commissioner(Appeals) order was set aside and appeal allowed. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769779