https://www.taxtmi.com/caselaws?id=104867 The Tribunal allowed the appeals filed by the manufacturing company, ruling that freight and insurance charges should not be included in the assessable value of mobile cranes. It was determined that the ownership of goods transferred to the buyers at the factory gate, as evidenced by the invoices, and not at the buyer's premises. The Tribunal found in favor of the assessee, concluding that the Deputy Commissioner had jurisdiction to adjudicate the cases but no duty or penalty was imposed on the manufacturing company. en-us Fri, 17 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104867 The Tribunal allowed the appeals filed by the manufacturing company, ruling that freight and insurance charges should not be included in the assessable value of mobile cranes. It was determined that the ownership of goods transferred to the buyers at the factory gate, as evidenced by the invoices, and not at the buyer's premises. The Tribunal found in favor of the assessee, concluding that the Deputy Commissioner had jurisdiction to adjudicate the cases but no duty or penalty was imposed on the manufacturing company. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104867