https://www.taxtmi.com/caselaws?id=775264 The CESTAT Chandigarh held that special freight charges collected for transportation after the sale at the factory gate are not includible in the assessable value, as the transaction value under Section 4(1)(a) applies and Sections 4(1)(b) and Valuation Rules do not. The title and risk pass to the buyer at the factory gate, making transportation charges separate. Additionally, the extended period of limitation was not invokable as there was no evidence of suppression or intent to evade duty; the SCN was based on audit findings. The appeal was allowed on both merits and limitation grounds. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775264 The CESTAT Chandigarh held that special freight charges collected for transportation after the sale at the factory gate are not includible in the assessable value, as the transaction value under Section 4(1)(a) applies and Sections 4(1)(b) and Valuation Rules do not. The title and risk pass to the buyer at the factory gate, making transportation charges separate. Additionally, the extended period of limitation was not invokable as there was no evidence of suppression or intent to evade duty; the SCN was based on audit findings. The appeal was allowed on both merits and limitation grounds. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775264