https://www.taxtmi.com/caselaws?id=54624 Freight, transit insurance, and delivery charges incurred after removal of goods from the factory gate are not includible in central excise assessable value where the sale is complete on handing over to the transporter and the buyer is shown as consignee. Coating or other value additions carried out at an independent or job-worker's premises after removal likewise cannot be added to the valuation of the goods cleared from the factory. The principle applied is that valuation must reflect the condition and stage of the goods at the point of removal, not later post-removal expenses or processes. en-us Fri, 05 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 11:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54624 Freight, transit insurance, and delivery charges incurred after removal of goods from the factory gate are not includible in central excise assessable value where the sale is complete on handing over to the transporter and the buyer is shown as consignee. Coating or other value additions carried out at an independent or job-worker's premises after removal likewise cannot be added to the valuation of the goods cleared from the factory. The principle applied is that valuation must reflect the condition and stage of the goods at the point of removal, not later post-removal expenses or processes. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54624