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of <h1>Appeal Allowed: Freight & Insurance Charges Excluded from Assessable Value</h1> The Appellate Tribunal allowed the appeal against duty demand on freight and insurance charges, following the High Court's ruling that such charges are ... Valuation - Class of buyers The appeal was against duty demand on freight and insurance charges recovered from customers. High Court ruled such charges are not part of assessable value. Appellate Tribunal followed the High Court judgment and allowed the appeal.
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