https://www.taxtmi.com/caselaws?id=788150 Transportation charges collected separately after clearance of goods from the factory gate are not includable in the assessable value for excise duty where the sale is completed on ex-works terms at removal and the buyer later requests transportation under a separate commercial bill. Because ownership has already transferred before the freight arrangement, post-clearance expenses do not form part of the value of the manufactured goods under Section 4 of the Central Excise Act. On that basis, the duty demand founded on undervaluation was unsustainable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788150 Transportation charges collected separately after clearance of goods from the factory gate are not includable in the assessable value for excise duty where the sale is completed on ex-works terms at removal and the buyer later requests transportation under a separate commercial bill. Because ownership has already transferred before the freight arrangement, post-clearance expenses do not form part of the value of the manufactured goods under Section 4 of the Central Excise Act. On that basis, the duty demand founded on undervaluation was unsustainable. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788150