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<h1>CEGAT Tribunal: Excess Freight Charges Excluded from Assessable Value</h1> The Appellate Tribunal CEGAT, MADRAS ruled in favor of the appellants, directing them to pre-deposit an amount in a case concerning the inclusion of ... Valuation - Freigh The Appellate Tribunal CEGAT, MADRAS ordered the appellants to pre-deposit an amount for a case regarding includibility of excess equalised freight charges in the assessable value. The Tribunal found that the differential amount is not includible in the assessable value based on previous Supreme Court decisions. The Order-in-Appeal was set aside, and the appeals were allowed.