Collector dismisses appeal on excess insurance charges, deeming them as additional services. Cross-objection also disposed.

The appeal was dismissed by the Collector (Appeals) as the excess insurance charges collected by the appellant were deemed to be for additional services and not part of the assessable value of the goods. The cross-objection was also disposed of in the case.

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The appellant, engaged in manufacturing Cotton Fabrics, collected excess insurance charges of 0.16%. The respondent argued the excess was for additional services provided and should not be part of assessable value. The Collector (Appeals) agreed, stating the extra amount was for services and not related to goods' value. The appeal was dismissed, and the cross-objection was disposed of.

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