Central excise valuation - rule 5???

hello mates,

              can anyone help me to a problem occured while reading central excise valuation rules 2000,

in rule 5 there is written about "place of removal, and place of delievery".



can anyone plz explain about palce of delievery.

what should consider about it, is it the same place of removal or final destination.

Replies (3)

Place of delivery means where buyer takes the delivery of goods. Suppose you have undertaken to deliver the goods from your factory to the buyers premises. Then in this situation your factory is place of removal and buyers premises is Place of delivery.

 

REFER https://cafriendclub.blogspot.com

FOR INDIRECT TAX NOTES FOR CA FINAL

place of removal under section 4(4)(b)(iii) of the Central Excise Act, 1944, where the property in goods passes from the seller to the buyer , it   includes factory, warehouse, depot or premises of a consignment agent

Place of Delivery where property is transferred to buyer

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details