2017 (2) TMI 368

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....ir 1. The issue involved in the present case is that whether transportation charges paid by the appellant for clearances of their final product and subsequently taken reimbursement from the customers is required to be included in the assessable value or otherwise for the period July 2001 to March 2002. 2. Shri Roshil Nichani, learned Counsel for the appellant submits that during the relevant per....

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....Section 4 was as under: "Section 4. Valuation of excisable goods for purposes of charging of duty of excise. - (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (3) For the purpose of this section, - (c) "place of removal" means - (i) a factory or any other place or premises of....