https://www.taxtmi.com/caselaws?id=270895 The Tribunal allowed the appeal, emphasizing the buyer's responsibility for transportation charges as per the purchase order terms, exempting duty on transportation costs borne by buyers. It disagreed with the Commissioner's reasoning that separate invoicing of transportation charges implied sale completion elsewhere, highlighting the sale could still be considered at the factory gate. The Tribunal set aside the order, emphasizing compliance with Rule 5 of the Central Excise Valuation Rules and the importance of purchase order terms in determining excisable goods' valuation and sale completion location. en-us Thu, 10 Dec 2015 00:00:00 +0530 Tue, 19 Jan 2016 21:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270895 The Tribunal allowed the appeal, emphasizing the buyer's responsibility for transportation charges as per the purchase order terms, exempting duty on transportation costs borne by buyers. It disagreed with the Commissioner's reasoning that separate invoicing of transportation charges implied sale completion elsewhere, highlighting the sale could still be considered at the factory gate. The Tribunal set aside the order, emphasizing compliance with Rule 5 of the Central Excise Valuation Rules and the importance of purchase order terms in determining excisable goods' valuation and sale completion location. Case-Laws Central Excise Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270895