https://www.taxtmi.com/caselaws?id=52182 The Tribunal held that equalized freight charges should not be included in the assessable value of goods sold from factory premises, following Section 4(3)(d) without adding additional components. For goods sold from depots, freight and insurance expenses shown separately in invoices should also not be added to the assessable value, as per Rule 7 of the Valuation Rules. The Tribunal set aside the Commissioner's order, allowing the appeal and granting the appellant consequential reliefs, including any refund of excess payments. The decision emphasized that freight charges should not be part of the assessable value despite statutory amendments and new Valuation Rules. en-us Tue, 03 Jun 2003 00:00:00 +0530 Thu, 10 Dec 2015 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52182 The Tribunal held that equalized freight charges should not be included in the assessable value of goods sold from factory premises, following Section 4(3)(d) without adding additional components. For goods sold from depots, freight and insurance expenses shown separately in invoices should also not be added to the assessable value, as per Rule 7 of the Valuation Rules. The Tribunal set aside the Commissioner's order, allowing the appeal and granting the appellant consequential reliefs, including any refund of excess payments. The decision emphasized that freight charges should not be part of the assessable value despite statutory amendments and new Valuation Rules. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52182