https://www.taxtmi.com/caselaws?id=51178 Where goods were supplied under contracts providing FOR station of despatch and free delivery within Delhi/New Delhi, the place of removal was treated as Delhi/New Delhi because property and possession passed to the buyer on appropriation, inspection, approval, marking and delivery to the carrier. The seller's retention of transit insurance did not keep ownership with the seller, as the contract displaced the ordinary rule that risk follows property. On that basis, freight and insurance charges for transport beyond Delhi/New Delhi were not includible in the assessable value. en-us Wed, 13 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51178 Where goods were supplied under contracts providing FOR station of despatch and free delivery within Delhi/New Delhi, the place of removal was treated as Delhi/New Delhi because property and possession passed to the buyer on appropriation, inspection, approval, marking and delivery to the carrier. The seller's retention of transit insurance did not keep ownership with the seller, as the contract displaced the ordinary rule that risk follows property. On that basis, freight and insurance charges for transport beyond Delhi/New Delhi were not includible in the assessable value. Case-Laws Central Excise Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51178