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2020 (7) TMI 318 - AT - Central ExciseValuation - electrical transformers - inclusion of cost of transportation and transit insurance from the factory to the buyer’s premises in assessable value - place of removal - whether place of removal is buyers’ premises or not - HELD THAT:- It is clear that for the period from 28-9-1996 up to 1-7-2000, the place of removal has reference only to places from which goods are to be sold by the manufacturer, and has no reference to the place of delivery which may be either the buyer’s premises or such other premises as the buyer may direct the manufacturer to send his goods. As a matter of law therefore, the Commissioner’s order and Revenue’s argument based on that order that freight charges must be included as the sale in the present facts took place at the buyer’s premises is incorrect. Further, for the period 1-7-2000 to 31-3-2003 there will be no extended place of removal, the factory premises or the warehouse (in the circumstances mentioned in the Section), alone being places of removal. Under no circumstances can the buyer’s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. Appeal allowed - decided in favor of appellant.
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