https://www.taxtmi.com/caselaws?id=53328 The Tribunal ruled in favor of the appellant, stating that transportation costs incurred after the sale of goods at the factory or depots should not be included in the assessable value for Central Excise duty calculation. The consignees' premises were not considered the "place of removal," and additional collections for transport and transit insurance were deemed separate from the sale price and not included in the assessable value. The judgment emphasized the importance of sales timing and transportation in determining the assessable value, citing legal precedents to support the decision. en-us Mon, 23 Feb 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53328 The Tribunal ruled in favor of the appellant, stating that transportation costs incurred after the sale of goods at the factory or depots should not be included in the assessable value for Central Excise duty calculation. The consignees' premises were not considered the "place of removal," and additional collections for transport and transit insurance were deemed separate from the sale price and not included in the assessable value. The judgment emphasized the importance of sales timing and transportation in determining the assessable value, citing legal precedents to support the decision. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53328