Valuation - place of removal - in transit insurance is taken by ...
Freight and insurance costs excluded from assessable value for central excise; no customer site inspection condition.
March 20, 2017
Case Laws Central Excise AT
Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site and therefore, held that the goods was not sold at customer’s premises. The freight and insurance from place of removal is excludible from the assessable value - AT
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