https://www.taxtmi.com/caselaws?id=262283 The Supreme Court set aside the Customs Excise and Gold (Control) Appellate Tribunal's decision in a case concerning the determination of excise duty on the 'transaction value' of transformers. The Court emphasized the importance of analyzing the specific facts to determine the 'place of removal' for excisable goods and whether transportation and insurance costs should be included in the transaction value. The case was remitted to the Tribunal for a fresh examination based on the terms of sale and the 'place of removal,' highlighting the need for a case-specific analysis in such matters. en-us Fri, 31 Jul 2015 00:00:00 +0530 Tue, 29 Sep 2015 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262283 The Supreme Court set aside the Customs Excise and Gold (Control) Appellate Tribunal's decision in a case concerning the determination of excise duty on the 'transaction value' of transformers. The Court emphasized the importance of analyzing the specific facts to determine the 'place of removal' for excisable goods and whether transportation and insurance costs should be included in the transaction value. The case was remitted to the Tribunal for a fresh examination based on the terms of sale and the 'place of removal,' highlighting the need for a case-specific analysis in such matters. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262283