Freight Charges Excluded from Excisable Goods Valuation if Listed Separately on Invoices; Factory Gate is Place of Removal.

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....Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under obligation to deliver the goods at the buyer’s premises, the place of removal which is a factory gate cannot be extended and buyer’s premises cannot be made as place of removal. - the freight cannot be included in the assessable value - AT....