COMMNR. OF CENTRAL EXCISE, SHILLONG vs M/S. INDIA CARBON LTD. — C.A. No. 4399/2003

Case Summary: C.A. No. 004399/2003 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeal with no merit, affirming the Tribunal's decision. The Court held that since goods were sold at the factory gate with ownership transferred there, transportation charges paid by the assessee (India Carbon Ltd.) and reimbursed by buyers could not be included in the goods' value for excise purposes, following precedent in Escorts JCB Ltd. and Accurate Meters Limited cases. This case analysis is maintained by casestatus.in based on publicly available court records.