https://www.taxtmi.com/caselaws?id=382555 Under the amended valuation regime in Section 4 of the Central Excise Act, 1944, assessable value was to be determined at the time and place of removal. For the relevant period, the statutory definition of "place of removal" covered the factory, another place of production or manufacture, and a warehouse or other permitted place of deposit without payment of duty, but not a depot from which goods were sold after clearance. As a result, freight and transportation charges from the factory to the depot were not includible in the assessable value where the depot fell outside that definition. en-us Tue, 18 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382555 Under the amended valuation regime in Section 4 of the Central Excise Act, 1944, assessable value was to be determined at the time and place of removal. For the relevant period, the statutory definition of "place of removal" covered the factory, another place of production or manufacture, and a warehouse or other permitted place of deposit without payment of duty, but not a depot from which goods were sold after clearance. As a result, freight and transportation charges from the factory to the depot were not includible in the assessable value where the depot fell outside that definition. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382555