Transportation cost collected in addition to price of goods & shown separately in invoice not to be included in assessable value

Gujarat Polysol Chemicals Pvt Ltd Vs C.C.E & S.T. (CESTAT Ahmedabad) Rule 5 of Central Excise Valuation Rules requires that where goods are delivered at a place other than place of removal then the cost of transportation from the place of removal upto the place of delivery of the excisable goods needs to be excluded from the assessable value. The said rule also prescribes the following conditions:- (i) The cost of transportation is charged to the appellant in addition to the price of the goods and (ii) The said cost is shown separately in the invoice for such excisable goods. Both the lowe...