https://www.taxtmi.com/caselaws?id=46377 In determining assessable value under Central Excise law, the SC held that freight and insurance are includible only up to the "place of removal." Applying Escorts JCB, where valuation excludes post-removal expenses, the Court treated the depot as the place of removal when sales occur from the depot. Accordingly, freight and insurance incurred up to the depot form part of assessable value, but freight and insurance for delivery from the depot to customers are post-removal charges and cannot be included. Appeals were allowed with this clarification. en-us Thu, 14 Nov 2002 00:00:00 +0530 Thu, 25 Dec 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46377 In determining assessable value under Central Excise law, the SC held that freight and insurance are includible only up to the "place of removal." Applying Escorts JCB, where valuation excludes post-removal expenses, the Court treated the depot as the place of removal when sales occur from the depot. Accordingly, freight and insurance incurred up to the depot form part of assessable value, but freight and insurance for delivery from the depot to customers are post-removal charges and cannot be included. Appeals were allowed with this clarification. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46377