https://www.taxtmi.com/caselaws?id=403117 For central excise valuation, freight charges for delivery of excisable goods from the factory to the buyer's premises are not includible in the assessable value. The analysis applies Section 4(1)(a) of the Central Excise Act, 1944 and Rule 5 of the Central Excise (Determination of Price of Excisable Goods) Rules, 2000, and follows the Supreme Court's interpretation that the buyer's premises cannot be treated as the place of removal. The place of removal is confined to the manufacturer's premises or another premises referable to the manufacturer from which the goods are sold, so transportation cost beyond that point is deductible. The demand was therefore not sustainable. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403117 For central excise valuation, freight charges for delivery of excisable goods from the factory to the buyer's premises are not includible in the assessable value. The analysis applies Section 4(1)(a) of the Central Excise Act, 1944 and Rule 5 of the Central Excise (Determination of Price of Excisable Goods) Rules, 2000, and follows the Supreme Court's interpretation that the buyer's premises cannot be treated as the place of removal. The place of removal is confined to the manufacturer's premises or another premises referable to the manufacturer from which the goods are sold, so transportation cost beyond that point is deductible. The demand was therefore not sustainable. Case-Laws Central Excise Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403117