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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - inclusion of freight in the transaction value - ...

Central Excise

October 10, 2015

Valuation - inclusion of freight in the transaction value - place of removal - When the goods were handed over to the transporter, the respondent had no right to the disposal of the goods nor did it reserve such rights inasmuch as title had already passed to its customer - freight not to be included - SC

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