We are a manufacturer registered with central excise Our terms of sale is ex factory However some of our buyers ask for transportation to be arranged for that we charge freight separately and shown separately in the invoice The freight amount is not considered for calculation of central excise duty Is the duty applicable on freight amount Is there any supreme court cases wherein it is held that if the freight amount is shown separately in the invoice should not be considered for transaction value any recent judgement would be preferred Thanks K Krishna Murthy - Central Excise ..................

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