| Discussions Forum | ||||
Home  Forum Central Excise This
|
||||
| A Public Forum. Anyone can participate to share knowledge. |
||||
|---|---|---|---|---|
| We acknowledge the contributions of Experts/ Authors. | ||||
Submit new Issue / Query |
||||
Clarification on place of removal circular, Central Excise |
||||
|
||||
Clarification on place of removal circular |
||||
Dear Sir, Please clarify the latest circular no 988 of place of removal , thanks and regards.
Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
Sir, The implication of the said circular is the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal . The fact that payment of transport , inclusion of transport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. However, in my opinion, this instruction is subject to judicial scrutiny
Yes, in addition to the above answer, the transfer of possession of the goods to the buyer can be termed as place of removal. Page: 1 Old Query - New Comments are closed. |
||||
