https://www.taxtmi.com/caselaws?id=46580 The dominant issue was whether, under s. 4 of the Central Excise Act, 1944, where a manufacturer charges a uniform all-India price inclusive of equalised freight, the assessable value can be increased by adding transportation cost from the factory to depots on the footing that the "place of removal" definition was expanded. The SC held that s. 4 must be read holistically: the "normal price" is the price at the time and place of removal, and the enlargement of "place of removal" was to accommodate different prices at different removal points under the amended scheme, not to mandate addition of freight where the price is uniform. Applying the equalised freight principle, inclusion of such transportation cost was disallowed. en-us Wed, 02 Apr 2003 00:00:00 +0530 Mon, 05 Jan 2026 12:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46580 The dominant issue was whether, under s. 4 of the Central Excise Act, 1944, where a manufacturer charges a uniform all-India price inclusive of equalised freight, the assessable value can be increased by adding transportation cost from the factory to depots on the footing that the "place of removal" definition was expanded. The SC held that s. 4 must be read holistically: the "normal price" is the price at the time and place of removal, and the enlargement of "place of removal" was to accommodate different prices at different removal points under the amended scheme, not to mandate addition of freight where the price is uniform. Applying the equalised freight principle, inclusion of such transportation cost was disallowed. Case-Laws Central Excise Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46580