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<h1>Appellate Tribunal excludes forwarding charges from assessable value, deems them payment for agent services.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, AURANGABAD Versus TEXTILE CORPORATION OF MARTHAWADA LTD.</h3> COLLECTOR OF CENTRAL EXCISE, AURANGABAD Versus TEXTILE CORPORATION OF MARTHAWADA LTD. - 1998 (101) E.L.T. 112 (Tribunal) The Appellate Tribunal CEGAT, New Delhi, in the case of 1998 (3) TMI 251, considered whether forwarding charges collected by the respondent should be included in the assessable value. The respondent collected charges to pay the agent for services to buyers. The tribunal ruled that these charges should not be added to the assessable value. The appeal was allowed.