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Freight Charges and Assessable Value: Transit Insurance Payment Not Decisive for Place of Removal Under Central Excise Law.
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....Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant would not mean that the place of removal would be the place of the buyer - the payment of transit insurance by the appellant is not a decisive factor for determining the place of removal. - AT....