https://www.taxtmi.com/caselaws?id=203669 The Tribunal dismissed both appeals filed by the Department regarding the inclusion of freight and insurance charges in the assessable value of goods transferred from factory premises to consignment agents' premises. Relying on precedents and legal provisions applicable during the disputed periods, the Tribunal held that transportation and insurance charges were not includible in the assessable value. This decision was based on the exclusion of depots and premises of consignment agents from the definition of "place of removal" under the Central Excise Law during the relevant periods. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 19 May 2011 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203669 The Tribunal dismissed both appeals filed by the Department regarding the inclusion of freight and insurance charges in the assessable value of goods transferred from factory premises to consignment agents' premises. Relying on precedents and legal provisions applicable during the disputed periods, the Tribunal held that transportation and insurance charges were not includible in the assessable value. This decision was based on the exclusion of depots and premises of consignment agents from the definition of "place of removal" under the Central Excise Law during the relevant periods. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203669