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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

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

Case Laws     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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