CBEC Circular on Place of removal:
Vide Circular no. 988/12/2014-CX, dated 20th Oct'14, it has been clarified by CBEC that----
payment of transport , inclusion of transport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal , the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal
The said circular may be accessed from the following link:
https://cbec.gov.in/excise/cx-circulars/cx-circ14/988-2014cx.htm
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