https://www.taxtmi.com/caselaws?id=53693 The Tribunal held that transportation charges should not be included in the assessable value for excise duty when the factory gate price is available, as excise duty is imposed on the manufacture itself, not on transportation charges. The Tribunal allowed the appeal, emphasizing that demanding duty on transportation charges not included in the invoices is legally incorrect. The decision highlighted the importance of adhering to legal principles and the inapplicability of valuation rules in such cases. en-us Mon, 29 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53693 The Tribunal held that transportation charges should not be included in the assessable value for excise duty when the factory gate price is available, as excise duty is imposed on the manufacture itself, not on transportation charges. The Tribunal allowed the appeal, emphasizing that demanding duty on transportation charges not included in the invoices is legally incorrect. The decision highlighted the importance of adhering to legal principles and the inapplicability of valuation rules in such cases. Case-Laws Central Excise Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53693