Saturday, March 7, 2009
freight and insurance charges
Excess freight and insurance charges are not includible in the assessable value of the excisable goods for levy of excise duty as held in M/s Baroda Electric Motors Ltd. Vs. CCE [1997 (94) ELT 13 (SC)] and CCE Meerut Vs. M/s Majestic Auto Ltd. [2005 (184) ELT 130 (SC)].
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