Clarification on place of removal circular, Central Excise

[SANDESH SHINDE]

Dear Sir, Please clarify the latest circular no 988 of place of removal , thanks and regards.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

The implication of the said circular is the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal . The fact that payment of transport , inclusion of transport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. However, in my opinion, this instruction is subject to judicial scrutiny

[Naveed S]

Yes, in addition to the above answer, the transfer of possession of the goods to the buyer can be termed as place of removal.