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2017 (9) TMI 209 - AT - Central ExciseRefund - Valuation - includibility - freight - area based exemption - N/N. 56/02-CE dt.14.11.2002 - whether the inclusion of outward freight in assessable value for purposes of section 4 of Central Excise Act, 1944 is in accordance with law? - Held that: - the purchase orders placed on record are on FOR destination basis - The period involved is after 14.5.2003 when the definition of “place of removal” was amended to reintroduce the concept of extended place of removal in Section 4(3) (c) (iii) of the Act. That being so, the place of removal in this case is the premises of the buyers and outward freight has therefore been rightly included in the assessable value - similar issue decided in the case of Krishi Rasayan Exports (P.) Ltd. Versus Commissioner of Central Excise, Jammu & Kashmir [2015 (3) TMI 202 - CESTAT NEW DELHI], where it was held that where an assessee was required to pay duty on FOR price which would include the element of freight from the factory gate to the customers' premises, the provisions of Section 4(3)(c) would apply, to identify the place of removal as the place of delivery to the customer's place on FOR price of the transaction - appeal allowed - decided in favor of appellant.
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