https://www.taxtmi.com/caselaws?id=468036 Outward freight recovered from buyers was held not includible in the assessable value where the sale operated on an ex-works or factory-gate basis and the seller only arranged transport. The place of removal remained the factory premises because property, payment and delivery were effected there, so freight and transit insurance incurred after clearance did not form part of value. On that basis, the demand on freight could not survive and the appeal was allowed in favour of the assessee. en-us Mon, 11 Sep 2017 00:00:00 +0530 Tue, 14 Apr 2026 14:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468036 Outward freight recovered from buyers was held not includible in the assessable value where the sale operated on an ex-works or factory-gate basis and the seller only arranged transport. The place of removal remained the factory premises because property, payment and delivery were effected there, so freight and transit insurance incurred after clearance did not form part of value. On that basis, the demand on freight could not survive and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468036