https://www.taxtmi.com/caselaws?id=788612 Freight charges for delivery of gas cylinders were treated as excludible from assessable value under central excise valuation because the decisive factor was the place of removal and whether sale was complete at the factory gate or only on delivery. On the facts accepted, the arrangement pointed to post-clearance freight as a delivery expense, not part of the transaction value. Applying Supreme Court valuation principles distinguishing factory-gate sales from cases where ownership and risk continue until delivery, the demand was held unsustainable to the extent it added freight to assessable value. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788612 Freight charges for delivery of gas cylinders were treated as excludible from assessable value under central excise valuation because the decisive factor was the place of removal and whether sale was complete at the factory gate or only on delivery. On the facts accepted, the arrangement pointed to post-clearance freight as a delivery expense, not part of the transaction value. Applying Supreme Court valuation principles distinguishing factory-gate sales from cases where ownership and risk continue until delivery, the demand was held unsustainable to the extent it added freight to assessable value. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788612