https://www.taxtmi.com/caselaws?id=102440 The contract terms indicated an ex-factory price, supporting the view that sale took place at the factory gate rather than at the buyer's premises. Taking transit risk insurance by the seller did not change the character of the sale, and the fact that freight was borne by the buyer in most transactions further supported factory-gate sale treatment. On that basis, the impugned order could not be sustained and was set aside. en-us Tue, 07 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102440 The contract terms indicated an ex-factory price, supporting the view that sale took place at the factory gate rather than at the buyer's premises. Taking transit risk insurance by the seller did not change the character of the sale, and the fact that freight was borne by the buyer in most transactions further supported factory-gate sale treatment. On that basis, the impugned order could not be sustained and was set aside. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102440