https://www.taxtmi.com/caselaws?id=258976 Assessable value under the Central Excise Act depends on the time and place of removal, so post-removal charges are excluded when sale is complete at the factory gate. Where the purchase orders and surrounding circumstances show that delivery, acceptance and transfer of property occur at the buyer's premises, freight, insurance and unloading charges incurred up to delivery form part of the assessable value. Applying the Sale of Goods Act principles on passage of property, the Court treated the contracts as deliveries at the buyer's premises and held that the disputed charges were includible in valuation, with the Revenue's appeal succeeding. en-us Thu, 23 Apr 2015 00:00:00 +0530 Mon, 28 Jul 2025 16:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258976 Assessable value under the Central Excise Act depends on the time and place of removal, so post-removal charges are excluded when sale is complete at the factory gate. Where the purchase orders and surrounding circumstances show that delivery, acceptance and transfer of property occur at the buyer's premises, freight, insurance and unloading charges incurred up to delivery form part of the assessable value. Applying the Sale of Goods Act principles on passage of property, the Court treated the contracts as deliveries at the buyer's premises and held that the disputed charges were includible in valuation, with the Revenue's appeal succeeding. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258976