https://www.taxtmi.com/caselaws?id=786684 Issue addressed whether freight separately charged to buyers is includable in the assessable value for valuation of excisable goods. The author concludes that where goods are sold at the factory gate and freight is separately recovered from the buyer, such freight does not form part of the assessable value under valuation law; demands for duty, interest and penalty based on including that freight are unsustainable. The legal point emphasised is that factory gate sales with separate freight recovery exclude freight from valuation, entitling the seller to relief against consequential fiscal liabilities. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786684 Issue addressed whether freight separately charged to buyers is includable in the assessable value for valuation of excisable goods. The author concludes that where goods are sold at the factory gate and freight is separately recovered from the buyer, such freight does not form part of the assessable value under valuation law; demands for duty, interest and penalty based on including that freight are unsustainable. The legal point emphasised is that factory gate sales with separate freight recovery exclude freight from valuation, entitling the seller to relief against consequential fiscal liabilities. Case-Laws Central Excise Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786684