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<h1>Appellate Tribunal rules in favor of appellants, excludes freight & insurance charges from assessable value</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, overturning the Commissioner's decision to disallow the exclusion of freight and ... Valuation - Freight and insurance - Demand - Penalty The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants against the disallowance of exclusion of freight and insurance charges from the assessable value of goods. The Tribunal cited a previous case where it was decided that such charges should not be added to the assessable value. The Commissioner's order was set aside, and the appeals of the appellants were accepted.
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