https://www.taxtmi.com/caselaws?id=52171 The Appellate Tribunal CESTAT, New Delhi ruled that equalized freight charges should not be included in the assessable value of goods sold at the factory gate when the buyer and seller are unrelated and price is the sole consideration. The Tribunal emphasized that Valuation Rules apply only in specific circumstances, rejecting the application of Rule 5 and a circular excluding transportation costs. The judgment favored the appellants, setting aside the impugned orders and referencing a prior Supreme Court decision to support their position. en-us Tue, 03 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 10:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52171 The Appellate Tribunal CESTAT, New Delhi ruled that equalized freight charges should not be included in the assessable value of goods sold at the factory gate when the buyer and seller are unrelated and price is the sole consideration. The Tribunal emphasized that Valuation Rules apply only in specific circumstances, rejecting the application of Rule 5 and a circular excluding transportation costs. The judgment favored the appellants, setting aside the impugned orders and referencing a prior Supreme Court decision to support their position. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52171