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2009 (6) TMI 302 - CESTAT, MUMBAIWhether the freight and transit insurance charges form part of the assessable value or not - The Circular No. 251/85/96-CX, dated 14-10-1996 placed before us does not indicate that the place of removal is buyer’s place. The Circular only indicates that if the seller or manufacturer are having different places for removal of the goods for sale, these different places are to be considered as place of removal. - The Officer, who authorised to file this appeal before tribunal, herself has given the findings that the place of removal is the factory gate in the Order-in-Original in the case of the respondents themselves. Therefore, there remains nothing for tribunal to decide - In view of the above, we hold that in the facts and circumstances of the case, the place of removal is the factory gate of the respondents and the freight and transit insurance will not form part of the assessable value. Accordingly, the appeal of the Revenue is devoid of any merit and is rejected.
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