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2014 (6) TMI 819 - AT - Central ExciseValuation of goods - Inclusion of freight charges - Held that:- As per the provisions of Rule 5 of the Valuation Rules, the actual cost of transportation from the place of removal to place of delivery of such excisable goods is excluded from the transaction value provided the cost of transportation is charged to the buyers, in addition to the price of goods and shown separately in the invoices for such excisable goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed under Rule 5 of the Valuation Rules. In these circumstances, we find no infirmity in the impugned order - Decided against Revenue.
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