https://www.taxtmi.com/caselaws?id=789725 In FOR destination contracts, the assessable value for central excise includes freight, insurance and allied charges incurred up to delivery where the contractual terms show that ownership and sale conclude only on receipt of goods at the buyer's premises. The place of removal is determined by the actual point at which the sale is completed, not by an ex-works assumption. On the stated facts, the buyer's premises were correctly treated as the place of removal, so destination-based charges formed part of the assessable value. en-us Thu, 02 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789725 In FOR destination contracts, the assessable value for central excise includes freight, insurance and allied charges incurred up to delivery where the contractual terms show that ownership and sale conclude only on receipt of goods at the buyer's premises. The place of removal is determined by the actual point at which the sale is completed, not by an ex-works assumption. On the stated facts, the buyer's premises were correctly treated as the place of removal, so destination-based charges formed part of the assessable value. Case-Laws Central Excise Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789725