https://www.taxtmi.com/caselaws?id=101234 Freight charges up to the buyer's premises were held not to form part of the assessable value of air-conditioners cleared under a contract providing FOR station of dispatch delivery. On the stated facts, the goods were handed over to the railways for transport and the consignee was shown as the buyer, so sale and transfer of possession occurred at Delhi. The buyer's out-station premises could not therefore be treated as the place of removal under Section 4 of the Central Excise Act, and the freight element was excluded from assessable value. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101234 Freight charges up to the buyer's premises were held not to form part of the assessable value of air-conditioners cleared under a contract providing FOR station of dispatch delivery. On the stated facts, the goods were handed over to the railways for transport and the consignee was shown as the buyer, so sale and transfer of possession occurred at Delhi. The buyer's out-station premises could not therefore be treated as the place of removal under Section 4 of the Central Excise Act, and the freight element was excluded from assessable value. Case-Laws Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101234