https://www.taxtmi.com/caselaws?id=53394 For ex-factory sales, transportation charges separately recovered at actuals and arranged at the buyer's request are not part of the assessable value under central excise valuation principles. Where the price is ex-factory, valuation proceeds under Section 4(1)(a) of the Central Excise Act, 1944, and there is no basis to add freight under Section 4(1)(b) or the Valuation Rules. On that footing, the duty demand based on inclusion of transport charges could not stand. Because the freight was outside assessable value and no excess over actual freight was collected, the alleged suppression or undervaluation was not established, so penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustainable. en-us Mon, 20 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 11:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53394 For ex-factory sales, transportation charges separately recovered at actuals and arranged at the buyer's request are not part of the assessable value under central excise valuation principles. Where the price is ex-factory, valuation proceeds under Section 4(1)(a) of the Central Excise Act, 1944, and there is no basis to add freight under Section 4(1)(b) or the Valuation Rules. On that footing, the duty demand based on inclusion of transport charges could not stand. Because the freight was outside assessable value and no excess over actual freight was collected, the alleged suppression or undervaluation was not established, so penalty under Rule 173Q of the Central Excise Rules, 1944 was not sustainable. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53394