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2009 (5) TMI 298 - AT - Central ExciseInclusion of amount collected towards freight and insurance from factory to depots, in assessable value - The “invoices” raised by the respondents to the depots are for the purpose of transfer - The actual sale in the present case is only from the depots. During the period from 28-9-96 to 30-6-2000, it is admitted that the place of depot is also considered as place of removal and duty was payable based on the sale price at the depots, in respect of clearances made from the factory - That being the case, the exclusion of the freight and insurance element from the factory gate to the depots is not warranted. - However, it is brought to our notice that the definition of place of removal has undergone a change and the depots were not considered as place of removal for the period from 1-7-2000 to 30-6-2003. Therefore, during this period, in our considered opinion, there is no justification to include the amount collected towards freight and insurance. However, during this period, the amount of deduction available should be restricted to the actual amount incurred. To enable the same, we would like remand the matter in appeals relating to this period for quantifying the deduction.
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