https://www.taxtmi.com/caselaws?id=791663 Freight and allied charges were held includible in assessable value where explosives had to be transported by specialised vehicles, the seller undertook transit risk, and the commercial arrangement showed a FOR sale with the buyer's premises as the place of removal, subject to permissible deductions. The extended limitation was not available because the includibility question involved conflicting judicial views and the billing pattern reflected a bona fide interpretative dispute rather than deliberate suppression. Consequential penalty was therefore not sustainable once extended limitation failed. The duty demand was upheld on merits but restricted to the normal limitation period, with recomputation required accordingly. en-us Fri, 27 Feb 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791663 Freight and allied charges were held includible in assessable value where explosives had to be transported by specialised vehicles, the seller undertook transit risk, and the commercial arrangement showed a FOR sale with the buyer's premises as the place of removal, subject to permissible deductions. The extended limitation was not available because the includibility question involved conflicting judicial views and the billing pattern reflected a bona fide interpretative dispute rather than deliberate suppression. Consequential penalty was therefore not sustainable once extended limitation failed. The duty demand was upheld on merits but restricted to the normal limitation period, with recomputation required accordingly. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791663