Buyer’s premise can’t be considered as Place of Removal amp; thus freight amount is to be excluded from assessable value

EXCISE/ST/VAT : Place of removal would necessarily be manufacturer's factory, depots or warehouse belonging to manufacturer from where excisable goods are to be sold and buyer's premises can never be place of removal so as to merit inclusion of freight amount incurred for delivery of goods from factory to buyer's premises

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197948/buyer’s-premise-can’t-be-considered-as-place-of-removal-amp-thus-freight-amount-is-to-be-excluded-from-assessable-value.aspx