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TMI BlogClarification regarding place of removal – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... hief Commissioners, Central Excise and Service Tax/ Customs. 3. Chief Commissioner (AR), CESTAT, New Delhi. 4. All Principal Commissioners of Central Excise & Service Tax/Customs. 5. All Commissioners of Central Excise, Service Tax and Customs 6. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore & Ahmadabad 7. Webmaster Sub: Clarification regarding place of removal - reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irport from where the goods are finally exported. 3. The matter has been examined. It is seen that section 23 of the Sale of Goods Act, 1930 provides that where, in pursuance of the contract, the seller delivers the goods to the buyer or to a carrier or other bailee (whether named by the buyer or not) for the purpose of transmission to the buyer, and does not reserve the right of disposal, he is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal since it is here that the goods are handed over to the transporter for the purpose of transmission to the buyer. It is in this backdr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. 7. In the case of export through merchant exporters, however, two transactions are involved. First is the transaction between the manufacturer and the merchant exporter. The second transaction is that between the merchant exporter and the foreign buyer. As far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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