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Issues: Whether transportation charges collected for delivery of goods to the buyer's premises are includible in the assessable value, and whether the buyer's premises can be treated as the place of removal.
Analysis: The dispute turned on the meaning of "place of removal" under section 4 of the Central Excise Act, 1944 and the scope of valuation under the Central Excise Valuation Rules, 2000. The factual matrix showed that the goods were cleared under purchase orders requiring delivery to the buyer's premises, and freight was collected separately. The Bench followed its earlier decisions and the Supreme Court's settled position that, even where sale is for delivery at the buyer's premises, the buyer's premises do not become the place of removal. Freight incurred beyond the place of removal is not part of the assessable value, and the valuation provisions do not warrant loading such transportation charges.
Conclusion: The transportation charges were not includible in the assessable value, the demand could not survive, and the appeal succeeded in favour of the assessee.
Final Conclusion: The impugned demand was set aside and the appeal was allowed with consequential relief as per law.
Ratio Decidendi: Freight charges for transport from the place of removal to the buyer's premises are not includible in assessable value, and the buyer's premises cannot be treated as the place of removal.
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