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    <title>Excise Valuation Includes Transport, Laying, Joining, and Testing Charges; Transfer Occurred Post-Factory Gate Value Addition.</title>
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    <description>Valuation - includibility - transportation, laying, joining, testing charges - place of removal - there is no scope for the respondent to claim deduction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site</description>
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      <description>Valuation - includibility - transportation, laying, joining, testing charges - place of removal - there is no scope for the respondent to claim deduction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site</description>
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