Freight not includible in assessable value as factory gate is the place of removal

IDMC Limited Vs C.C.E. & C. Anand (CESTAT Ahmedabad) CESTAT Ahmedabad held that demand of duty on freight by including the same in assessable value not sustainable as factory gate is the place of removal. Facts- The issue involved in the present case is that whether the freight charged separately in the sale invoices of excisable goods is includible in the assessable value of such excisable goods and duty on the said freight is chargeable or otherwise. Conclusion- We find that there is no dispute in the fact that the appellant have cleared the goods from their factory and delivered at the ...