https://www.taxtmi.com/caselaws?id=81788 The Tribunal upheld the Collector (Appeals) decision that transit risk insurance charges do not form part of the assessable value of goods under Section 4(i)(a) of the Central Excises & Salt Act, 1944. The charges were deemed post-clearance and akin to transportation costs, following Supreme Court precedents. The appellant's argument against the inclusion of these charges was dismissed, affirming that such charges were not connected to manufacturing costs or profits. The appeal by the Revenue was rejected, and the impugned order was upheld. en-us Tue, 10 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81788 The Tribunal upheld the Collector (Appeals) decision that transit risk insurance charges do not form part of the assessable value of goods under Section 4(i)(a) of the Central Excises & Salt Act, 1944. The charges were deemed post-clearance and akin to transportation costs, following Supreme Court precedents. The appellant's argument against the inclusion of these charges was dismissed, affirming that such charges were not connected to manufacturing costs or profits. The appeal by the Revenue was rejected, and the impugned order was upheld. Case-Laws Central Excise Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81788