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2013 (7) TMI 102 - CGOVT - Central ExciseDetermination of value of export – FOB Value or CIF Value in the case of export – Applicant submits that Section 4 value arrived at after deducting the freight incurred from Dehradun to Delhi as the corresponding invoices show the terms of delivery as “FOB Delhi”. As such, the ARE-1 value does not appear to represent the correct value as per Section 4 of the Central Excise Act, 1944 - all the commercial invoices in respect of ARE-1s mentioned in the table indicate the terms of delivery as “FOB, New Delhi” or “FOB Mumbai” and there is no term as to payment of freight by the buyer. - Held that:- the place of removal is the port of export where sale takes place - place of removal in this case is the port of export i.e. ICD, Delhi since the sale has taken place at the port of export - all expenses incurred upto the place of removal i.e. port of export are part of transaction value - freight expenses incurred beyond the place of removal i.e. port of export will not form part of transaction value - the pleading of department that freight incurred from factory gate to port of export is required to be deducted from FOB value to arrive at transaction value, is not tenable. - Decided in favor of Assessee.
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