https://www.taxtmi.com/caselaws?id=347044 The Tribunal upheld the determination of the assessable value for excisable goods cleared from a depot, emphasizing that the depot was the place of removal and the assessable value should be based on the price at the depot. The inclusion of transportation cost in the assessable value was supported by the Tribunal's findings that the correctness of these figures was not disputed. Expenses contributing to the value of goods were considered includible, and the assessable value was determined based on the price at the actual place of removal, the harbour depot. The decision aligned with legal provisions and previous judgments, resulting in the dismissal of the appeals. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347044 The Tribunal upheld the determination of the assessable value for excisable goods cleared from a depot, emphasizing that the depot was the place of removal and the assessable value should be based on the price at the depot. The inclusion of transportation cost in the assessable value was supported by the Tribunal's findings that the correctness of these figures was not disputed. Expenses contributing to the value of goods were considered includible, and the assessable value was determined based on the price at the actual place of removal, the harbour depot. The decision aligned with legal provisions and previous judgments, resulting in the dismissal of the appeals. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347044