https://www.taxtmi.com/caselaws?id=347450 Transportation, laying, joining and testing charges for cement pipes were held not deductible from assessable value because the contract required the manufacturer to transport the goods to the site and complete unloading, shifting, lowering, laying and joining before delivery. On that factual basis, property in the goods was found to pass only at the buyer's premises, not at the factory gate. Applying Section 4 of the Central Excise Act, 1944, with the valuation principles and Section 19 of the Sale of Goods Act, 1930, expenses incurred before transfer of ownership remained part of assessable value. The deductions were disallowed, the revenue's valuation was upheld, and the adjudication order was restored. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347450 Transportation, laying, joining and testing charges for cement pipes were held not deductible from assessable value because the contract required the manufacturer to transport the goods to the site and complete unloading, shifting, lowering, laying and joining before delivery. On that factual basis, property in the goods was found to pass only at the buyer's premises, not at the factory gate. Applying Section 4 of the Central Excise Act, 1944, with the valuation principles and Section 19 of the Sale of Goods Act, 1930, expenses incurred before transfer of ownership remained part of assessable value. The deductions were disallowed, the revenue's valuation was upheld, and the adjudication order was restored. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347450