https://www.taxtmi.com/caselaws?id=416850 For special-rate determination under Notification No. 1/2010-CE, actual value addition is computed from financial records using sale value net of excise duty, VAT and other indirect taxes. Excise duty paid through PLA and subsequently refunded under an area-based exemption is treated as the exempted duty component and excluded from the computation; the refund mechanism does not itself constitute value addition. Outward freight and insurance remain part of sale value where sales are on an FOR destination basis and those costs are borne by the seller. Place-of-removal principles do not support freight deduction on those facts. en-us Thu, 06 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 09:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416850 For special-rate determination under Notification No. 1/2010-CE, actual value addition is computed from financial records using sale value net of excise duty, VAT and other indirect taxes. Excise duty paid through PLA and subsequently refunded under an area-based exemption is treated as the exempted duty component and excluded from the computation; the refund mechanism does not itself constitute value addition. Outward freight and insurance remain part of sale value where sales are on an FOR destination basis and those costs are borne by the seller. Place-of-removal principles do not support freight deduction on those facts. Case-Laws Central Excise Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416850