https://www.taxtmi.com/caselaws?id=448484 Freight recovered from buyers for delivery to their premises was held not includible in the assessable value where the purchase orders showed ex-works terms and the invoices separately reflected freight. The place of removal must be determined on the facts, with the sale terms and passing of property relevant to valuation; insurance or freight borne by the manufacturer does not by itself make the buyer's premises the place of removal. Under the valuation rules and Board circulars, transportation beyond the place of removal is excludible when goods are sold at the factory gate and handed to the transporter without reservation of disposal rights. On those facts, the excise demand could not be sustained. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448484 Freight recovered from buyers for delivery to their premises was held not includible in the assessable value where the purchase orders showed ex-works terms and the invoices separately reflected freight. The place of removal must be determined on the facts, with the sale terms and passing of property relevant to valuation; insurance or freight borne by the manufacturer does not by itself make the buyer's premises the place of removal. Under the valuation rules and Board circulars, transportation beyond the place of removal is excludible when goods are sold at the factory gate and handed to the transporter without reservation of disposal rights. On those facts, the excise demand could not be sustained. Case-Laws Central Excise Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448484