https://www.taxtmi.com/caselaws?id=51186 Goods identified at the factory, inspected and marked for the buyer, and then handed to the carrier under contracts showing the seller as consignor and the buyer as consignee were treated as appropriated to the contract at dispatch. On that basis, property passed on delivery to the carrier, and deferred approval or payment clauses did not convert the transaction into a sale on approval or postpone transfer of title. Because the place of removal remained the factory gate, freight and transit insurance were not includible in the assessable value. The text states that the assessee's position was accepted on both issues. en-us Wed, 13 Mar 2002 00:00:00 +0530 Fri, 26 Dec 2025 15:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51186 Goods identified at the factory, inspected and marked for the buyer, and then handed to the carrier under contracts showing the seller as consignor and the buyer as consignee were treated as appropriated to the contract at dispatch. On that basis, property passed on delivery to the carrier, and deferred approval or payment clauses did not convert the transaction into a sale on approval or postpone transfer of title. Because the place of removal remained the factory gate, freight and transit insurance were not includible in the assessable value. The text states that the assessee's position was accepted on both issues. Case-Laws Central Excise Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51186