Place of Removable

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..... Place of Removable
Query (Issue) Started By: - SURYAKANT MITHBAVKAR Dated:- 13-3-2015 Last Reply Date:- 17-3-2015 Central Excise
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Central Excise
If we have charge freight ch .....

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..... arges in our invoice which is recover from customer. We have not charge excise duty on the same. What is impact of new definition of Place of removal under budget 2015. Reply By Rajagopalan Ranganat .....

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..... han: The Reply: Sir, CESTAT has held in CCE v. Mainhood Enterprises [2014 (303) ELT 279] = 2014 (10) TMI 301 - CESTAT MUMBAI that if freight is charged separately in invoice, it is not includible in .....

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..... assessable value (transaction value). A perusal of Finance Bill 2015 does not indicate any amendment has been carried out to definition of place of removal. Reply By sandeep dixit: The Reply: Sir, .....

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..... In my opinion, it depends upon the terms of the sale / purchase order. In case the sale is on FOR Destination basis, the freight is to be included in the transaction value. if the freight is charged .....

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..... separately in such cases, then excise duty shall have to be paid.
Discussion Forum - Knowledge Sharing .....

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