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Place of Removal

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(Querist)
27 July 2010 What is the place of removal for a manufacturer exporter for exports of goods? Is it the factory gate or a the port through which it is exported? What is the relevant rule which provides this.
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srinath

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srinath (Expert)
27 July 2010 it is always the factory gate which would be the place of removal except in some spl cases like job worker etc....
here it is factory gate oly
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Soumyen Sarkar

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Soumyen Sarkar (Querist)
27 July 2010 No there are judgments and Departmental circulars approving on case to case basis, what is the real place of removal. The condition are that all expenses upto the point of removal will have to be added to to the value for determination of duty.
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