Valuation - the buyers’ premises can never be the place of ...
Freight Costs to Buyer's Premises Excluded from Assessable Value; Buyer's Premises Not Place of Removal for Valuation.
July 2, 2019
Case Laws Central Excise AT
Valuation - the buyers’ premises can never be the place of removal - the freight from the factory/depot/consignment agent up to the buyers’ premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer’s premises.
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