https://www.taxtmi.com/caselaws?id=335499 Where goods are sold on an ex-works basis and are inspected and accepted at the factory before dispatch, the place of removal remains the factory gate. Freight charges and transit insurance separately reimbursed by the buyer for transport after such acceptance are not part of the assessable value under excise law. The subsequent movement to the buyer's premises is only for convenience and does not shift the point of sale or removal. Accordingly, freight reimbursement and transit insurance were excluded from assessable value. en-us Mon, 12 Sep 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335499 Where goods are sold on an ex-works basis and are inspected and accepted at the factory before dispatch, the place of removal remains the factory gate. Freight charges and transit insurance separately reimbursed by the buyer for transport after such acceptance are not part of the assessable value under excise law. The subsequent movement to the buyer's premises is only for convenience and does not shift the point of sale or removal. Accordingly, freight reimbursement and transit insurance were excluded from assessable value. Case-Laws Central Excise Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335499