https://www.taxtmi.com/caselaws?id=786363 When valuation is ad valorem based on RSP/MRP, freight charged to customers should not be added to the assessable value; this finding was not fully developed in the impugned order and is remanded for redetermination. The quantum of freight relied on by the department is open to rebuttal by the taxpayer and duty must be recomputed on actual transportation charges collected. The extended period of limitation and imposition of penalty were sustained because taxpayers had notice of the legal position, paid VAT on composite value including freight, and failed to produce sales documentation. Appeals are partly allowed and remanded for recomputation. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786363 When valuation is ad valorem based on RSP/MRP, freight charged to customers should not be added to the assessable value; this finding was not fully developed in the impugned order and is remanded for redetermination. The quantum of freight relied on by the department is open to rebuttal by the taxpayer and duty must be recomputed on actual transportation charges collected. The extended period of limitation and imposition of penalty were sustained because taxpayers had notice of the legal position, paid VAT on composite value including freight, and failed to produce sales documentation. Appeals are partly allowed and remanded for recomputation. Case-Laws Central Excise Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786363