Clarification on place of removal circular

[Guest]

Dear Sir, Please clarify the latest circular no 988 of place of removal , thanks and regards.

AI Summary

Clarification on Central Excise Circular 988: 'Place of Removal' Defined by Sale Location and Transfer of Property in Goods. A query was raised regarding the interpretation of Central Excise circular no 988 concerning the 'place of removal.' One response clarified that the place of removal is determined by where the sale occurs or when the property in goods transfers from the seller to the buyer, not by factors like transport payment or risk bearing. Another response agreed and added that the transfer of possession to the buyer also defines the place of removal. The initial interpretation may be subject to judicial review.