https://www.taxtmi.com/caselaws?id=51650 Where goods were sold at the factory gate and property passed on delivery to the carrier, transportation charges and transit insurance were excluded from assessable value because freight and post-sale insurance do not form part of the value of goods after title has passed to the buyer. The Tribunal noted that the buyer inspected and cleared the goods at the factory, and dispatch documents showed the seller as consignor and the buyer as consignee; arranging transport or insuring transit did not, by itself, delay transfer of ownership. Transportation charges and transit insurance were therefore not includible in assessable value. en-us Wed, 04 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51650 Where goods were sold at the factory gate and property passed on delivery to the carrier, transportation charges and transit insurance were excluded from assessable value because freight and post-sale insurance do not form part of the value of goods after title has passed to the buyer. The Tribunal noted that the buyer inspected and cleared the goods at the factory, and dispatch documents showed the seller as consignor and the buyer as consignee; arranging transport or insuring transit did not, by itself, delay transfer of ownership. Transportation charges and transit insurance were therefore not includible in assessable value. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51650