https://www.taxtmi.com/caselaws?id=100513 The court affirmed the Commissioner (Appeals)'s decision that transportation costs from the factory to sales depots should be included in the duty assessment of travel goods post the 1996 amendment to Section 4. The judgment clarified that the assessable value is determined by the price at which goods are sold from depots, broadening the definition of "place of removal." It emphasized that transportation costs up to the place of removal should not be excluded, except for delivery at the factory gate, in line with prior provisions and Supreme Court precedents. The appeal against duty and penalty was dismissed. en-us Thu, 15 Nov 2001 00:00:00 +0530 Thu, 02 Feb 2012 14:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100513 The court affirmed the Commissioner (Appeals)'s decision that transportation costs from the factory to sales depots should be included in the duty assessment of travel goods post the 1996 amendment to Section 4. The judgment clarified that the assessable value is determined by the price at which goods are sold from depots, broadening the definition of "place of removal." It emphasized that transportation costs up to the place of removal should not be excluded, except for delivery at the factory gate, in line with prior provisions and Supreme Court precedents. The appeal against duty and penalty was dismissed. Case-Laws Central Excise Thu, 15 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100513