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of <h1>Importers win refund appeal on insurance charges excluded from assessable value.</h1> The appellants imported titanium tubes and paid duty on the CIF value including insurance charges. They filed refund claims for the insurance amount, ... Valuation The appellants imported titanium tubes, paid duty on invoice value including insurance charges on CIF value and duty amount. Filed refund claims for insurance amount restricted to CIF value. Claim rejected. Tribunal found insurance paid on duty amount not liable to be included in assessable value. Impugned order set aside, appeal allowed.
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