https://www.taxtmi.com/caselaws?id=286235 Under the post-amendment excise valuation scheme, assessable value depends on the place of removal, and freight is includible where transportation is incurred up to that point. On the purchase orders, delivery was required at the buyer's premises, no separate freight was shown, and the seller retained responsibility for non-conforming goods; applying Section 19 of the Sale of Goods Act, title passed at the buyer's premises. That premises was therefore the place of removal, so the factory-to-buyer freight formed part of assessable value. Contrary authorities were distinguished on their facts because they involved ex-works sales and transfer of title at the factory gate. en-us Fri, 14 Dec 2018 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286235 Under the post-amendment excise valuation scheme, assessable value depends on the place of removal, and freight is includible where transportation is incurred up to that point. On the purchase orders, delivery was required at the buyer's premises, no separate freight was shown, and the seller retained responsibility for non-conforming goods; applying Section 19 of the Sale of Goods Act, title passed at the buyer's premises. That premises was therefore the place of removal, so the factory-to-buyer freight formed part of assessable value. Contrary authorities were distinguished on their facts because they involved ex-works sales and transfer of title at the factory gate. Case-Laws Central Excise Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286235