https://www.taxtmi.com/caselaws?id=52100 Rule 5 of the Central Excise Valuation Rules, 2000 permits deduction of actual freight from assessable value, but not deduction of equalized freight. Where an assessee charged equalized freight, the authority accepted that deduction could still be allowed to the extent of freight actually paid, provided invoices and payment records were examined. The matter was therefore remitted to the original authority to verify the actual freight component and confirm whether duty had been discharged after excluding that amount. en-us Mon, 01 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 12:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52100 Rule 5 of the Central Excise Valuation Rules, 2000 permits deduction of actual freight from assessable value, but not deduction of equalized freight. Where an assessee charged equalized freight, the authority accepted that deduction could still be allowed to the extent of freight actually paid, provided invoices and payment records were examined. The matter was therefore remitted to the original authority to verify the actual freight component and confirm whether duty had been discharged after excluding that amount. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52100