https://www.taxtmi.com/caselaws?id=249189 The Tribunal upheld the lower appellate authority's decision in favor of the respondent, a manufacturer of Metallised Paper/Paper products, regarding the liability of excise duty on freight and insurance charges collected from buyers. It was determined that as the place of removal remained the factory, Rule 5 of the Central Excise Valuation Rules, 2000 did not apply, exempting the respondent from paying excise duty on these charges. The Revenue's appeal was dismissed as the Tribunal found no fault in the decision, emphasizing that the goods were sold ex-factory and any deliveries to customers' premises were exceptions that did not alter the place of removal. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 07 Jul 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249189 The Tribunal upheld the lower appellate authority's decision in favor of the respondent, a manufacturer of Metallised Paper/Paper products, regarding the liability of excise duty on freight and insurance charges collected from buyers. It was determined that as the place of removal remained the factory, Rule 5 of the Central Excise Valuation Rules, 2000 did not apply, exempting the respondent from paying excise duty on these charges. The Revenue's appeal was dismissed as the Tribunal found no fault in the decision, emphasizing that the goods were sold ex-factory and any deliveries to customers' premises were exceptions that did not alter the place of removal. Case-Laws Central Excise Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249189