Tribunal rules insurance & handling charges excluded from excise duty value

The Tribunal upheld the decision that insurance and handling charges should not be included in the assessable value of goods for excise duty, dismissing the Revenue's appeal.

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The case involved whether insurance and handling charges should be included in the assessable value of goods for excise duty. The Tribunal upheld the decision of the first appellate authority, stating that there was no evidence to support including these charges. The appeal of the Revenue was dismissed.

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