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2015 (9) TMI 461 - AT - Central ExciseValuation - inclusion of freight where goods delivered at the customer’s premises at pre-agreed freight - transaction value under section 4 - freight charges were shown in the invoices and collected by the appellant from his customers - determination of place of removal. Held that:- Claim of the ld. Advocate therefore, needs detailed examination with reference to purchase orders, invoices, L.R.s transit insurance policy, etc., to arrive at the place of sale or place of transfer of possession from appellant to customer as per Section 2(h) of the Central Excise Act. Learned Advocate has also pointed out differences in category (b) and category (c) sale. For example name of consignor/consignees, transit insurance/risk, etc. These claims will have to be first verified, particularly when no such claim was made by the appellant in the two cases referred above. After factually verifying above claim of the appellant, matter will have to be examined with reference to Sections 4 and 2(h) of the Central Excise Act. We do not consider it necessary to go into other issues such as limitation, etc., at this point of time, as the result of above exercise may have bearing on the same. - matter remanded back.
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