https://www.taxtmi.com/caselaws?id=107309 For valuation under Section 4 of the Central Excise Act, 1944, transit insurance by itself did not establish that the buyer's premises was the place of removal or that title had passed there. The contractual terms showed delivery at the manufacturer's factory, while insurance could only be claimed separately on production of documents. On those facts, the factory remained the place of removal, so freight and insurance up to the buyer's premises were not includible in the assessable value. The valuation addition was therefore unsustainable. en-us Fri, 21 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 14:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107309 For valuation under Section 4 of the Central Excise Act, 1944, transit insurance by itself did not establish that the buyer's premises was the place of removal or that title had passed there. The contractual terms showed delivery at the manufacturer's factory, while insurance could only be claimed separately on production of documents. On those facts, the factory remained the place of removal, so freight and insurance up to the buyer's premises were not includible in the assessable value. The valuation addition was therefore unsustainable. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107309