https://www.taxtmi.com/caselaws?id=781362 CESTAT CHENNAI - AT allowed the appeal and set aside the first appellate order. The Tribunal held that average freight charged and shown separately in depot invoices is not includable in assessable value under Rule 5 of the Valuation Rules and Rule 6 of Central Excise Rules, 2002, since excise is on manufacture, not transportation profit. Revenue failed to discharge burden to justify inclusion; three CAS-5 certificates and the original adjudication were upheld as properly excluding actual transport cost, warranting reversal of the impugned order. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781362 CESTAT CHENNAI - AT allowed the appeal and set aside the first appellate order. The Tribunal held that average freight charged and shown separately in depot invoices is not includable in assessable value under Rule 5 of the Valuation Rules and Rule 6 of Central Excise Rules, 2002, since excise is on manufacture, not transportation profit. Revenue failed to discharge burden to justify inclusion; three CAS-5 certificates and the original adjudication were upheld as properly excluding actual transport cost, warranting reversal of the impugned order. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781362