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2018 (5) TMI 300 - AT - Central ExciseValuation - inclusion of differential insurance charges - whether the differential insurance charges charged from the customers on the basis of equalized insurance premium is includible in the assessable value? - Held that: - the insurance charges collected from the Customer over and above the actual, on the basis of equalized insurance, shall not be includible in the assessable value - issue covered by the decision in the case of MERCEDES BENZ INDIA PVT. LTD. Versus COMMR. OF C. EX., PUNE-I [2009 (11) TMI 303 - CESTAT, MUMBAI], where it was held that We do not think that the proposal to include the excess freight in the assessable value is corollary to exclusion of the actual cost of transportation from the assessable value - appeal allowed - decided in favor of appellant.
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