Similarly in VIP Industries Ltd. v. Commissioner of Customs & Central Excise

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

…wing the said judgment, that insurance of goods during transit cannot possibly be the sole consideration to decide ownership or the point of sale of goods. 28. Similarly in VIP Industries Ltd. v. Commissioner of Customs & Central Excise, (2003) 5 SCC 507, this Court was faced with the following question:- “The question for consideration in both these appeals is whether in cases where a manufacturer includes equalised freight in the price of the goods and sells the goods all over the country at a uniform price, the Department is entitled to compute value by including the cost of transport…

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

…wing the said judgment, that insurance of goods during transit cannot possibly be the sole consideration to decide ownership or the point of sale of goods. 28. Similarly in VIP Industries Ltd. v. Commissioner of Customs & Central Excise, (2003) 5 SCC 507, this Court was faced with the following question:- “The question for consideration in both these appeals is whether in cases where a manufacturer includes equalised freight in the price of the goods and sells the goods all over the country at a uniform price, the Department is entitled to compute value by including the cost of transport…

Commnr., Customs & Cent.Excise Aurangabad vs. M/S. Roofit Industries Ltd

Appeal is allowed restoring the order passed by the Adjudicating

…Thus the amendment was not negativing the judgments of this Court. If that had been the intention it would have been specifically provided that even where price was the same/uniform all over the country, the cost of transportation was to be added.” 2 (2003) 5 SCC 507 Civil Appeal No. 5541 of 2004 Page 11 of 15 Page 12 JUDGMENT 11) In Commissioner of Central Excise, Noida v. Accurate Meters Ltd.3, the Court took note of few decisions including in the case of Escorts JCB Ltd. and reiterated the aforesaid principles by emphasising that the place of removal depends on the facts of each case. 12) The principle of…

Commnr., Customs & Cent.Excise Aurangabad vs. M/S. Roofit Industries Ltd

Appeal is allowed restoring the order passed by the Adjudicating

…Thus the amendment was not negativing the judgments of this Court. If that had been the intention it would have been specifically provided that even where price was the same/uniform all over the country, the cost of transportation was to be added.” 2 (2003) 5 SCC 507 Civil Appeal No. 5541 of 2004 Page 11 of 15 Page 12 JUDGMENT 11) In Commissioner of Central Excise, Noida v. Accurate Meters Ltd.3, the Court took note of few decisions including in the case of Escorts JCB Ltd. and reiterated the aforesaid principles by emphasising that the place of removal depends on the facts of each case. 12) The principle of…