12 December 2015
The question you have asked has a deep explanation I try to explain in short Generally Freight in sales bill is not liable for Excise Duty since the Goods are removed from the factory and the Place of Removal is the Factory itself no freight is to be included. But if it is to a Depot or to a Warehouse then the Transportation charges till Depo or Warehouse will be added. Another important thing is that if the person who is issuing sale invoice including of Freight bears the Risk of loss of goods then it will be included for calculation of Excise Duty otherwise in no other case Excise Duty is calculated including Freight
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