Clarification on place of removal circular

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....larification on place of removal circular<br> Query (Issue) Started By: - SANDESH SHINDE Dated:- 29-10-2014 Last Reply Date:- 29-10-2014 Central Excise<br>Got 2 Replies<br>Central Excise<br>Dear Sir, ....

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....Please clarify the latest circular no 988 of place of removal , thanks and regards. Reply By Rajagopalan Ranganathan: The Reply: Sir, The implication of the said circular is the place where sale ha....

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....s taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal . The fact that payment of transport , inclusion of tran....

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....sport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. However, in my opinion, this instruction is subject to judici....

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....al scrutiny Reply By Naveed S: The Reply: Yes, in addition to the above answer, the transfer of possession of the goods to the buyer can be termed as place of removal.<br> Discussion Forum - Knowled....

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....ge Sharing ....