2013 (12) TMI 1328

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..... (A) that for goods meant for export the place of removal of goods will be the port of export and not the factory gate - the place of removal in case of FOB based export has to be treated as port of export - Decided against Revenue. - Appeal No.:E/258/11; E/CO/43/11. - - - Dated:- 8-5-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri P. N. Sarvaiya (A.R) For the Respondent: Shri P.N. .....

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..... ed on FOB basis under which responsibility of the delivery of exported goods, till the same are put on board, is with the exporter of goods. Therefore, it has been rightly held by the Commissioner (A) that for goods meant for export the place of removal of goods will be the port of export and not the factory gate. The issue now has been answered in several pronouncements and CESTAT in their order .....

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