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Central Excise - Highlights / Catch Notes

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Valuation - place of removal - in transit insurance is taken by ...

Central Excise

March 20, 2017

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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