Freight & Insurance Charges not includible in Assessable Value of Goods sold Ex-factory

Sayaji Senthness Ltd Vs Principal Commissioner, CGST & Central Excise, Ahmedabad South (CESTAT Ahmedabad)

CESTAT find the issue to be decided is that whether freight and/or insurance charges shown separately in the invoice is includable in the assessable value of excisable goods. It is observed from the sale invoices of the appellant that the sale is ex-factory as clearly mentioned in the invoice and freight and /or insurance were charged separately. In this fact the freight and /or insurance is not includable in the assessable value as held by this Tribunal in the case of Guja

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