https://www.taxtmi.com/caselaws?id=111909 Where goods were sold before transport and the sale invoices separately reflected the machine price and transport charges, the buyer's premises could not be treated as the place of removal. Freight and insurance were therefore not includible in the assessable value, because the sale had already been completed prior to movement of the goods. On that basis, inclusion of those charges was not justified and the Revenue's appeals were rejected by CESTAT, New Delhi. en-us Fri, 26 Mar 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111909 Where goods were sold before transport and the sale invoices separately reflected the machine price and transport charges, the buyer's premises could not be treated as the place of removal. Freight and insurance were therefore not includible in the assessable value, because the sale had already been completed prior to movement of the goods. On that basis, inclusion of those charges was not justified and the Revenue's appeals were rejected by CESTAT, New Delhi. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111909