https://www.taxtmi.com/caselaws?id=53715 Freight collected only for post-sale transportation at the customer's request is not includible in the assessable value when the sale is completed at the factory gate. The charge has no nexus with the transaction value under Section 4(1)(a) of the Central Excise Act, 1944, and Rule 5 of the Central Excise Valuation Rules, 2000 does not justify adding actual freight in such circumstances. The demand based on inclusion of freight charges could not be sustained, and the assessee succeeded on this issue. en-us Wed, 15 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53715 Freight collected only for post-sale transportation at the customer's request is not includible in the assessable value when the sale is completed at the factory gate. The charge has no nexus with the transaction value under Section 4(1)(a) of the Central Excise Act, 1944, and Rule 5 of the Central Excise Valuation Rules, 2000 does not justify adding actual freight in such circumstances. The demand based on inclusion of freight charges could not be sustained, and the assessee succeeded on this issue. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53715