https://www.taxtmi.com/caselaws?id=86712 Where freight and insurance charges could not be estimated with certainty when the price list for asbestos cement pipes was filed, a reservation to claim refund after duty payment on those elements could not be rejected as unjustified. If that reservation could not be incorporated in the price list, the proper legal course was provisional assessment so that appropriate relief could be granted. The impugned orders were therefore modified, and all assessments relating to clearances made under the price list were directed to be treated as provisional in favour of the assessee. en-us Tue, 17 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86712 Where freight and insurance charges could not be estimated with certainty when the price list for asbestos cement pipes was filed, a reservation to claim refund after duty payment on those elements could not be rejected as unjustified. If that reservation could not be incorporated in the price list, the proper legal course was provisional assessment so that appropriate relief could be granted. The impugned orders were therefore modified, and all assessments relating to clearances made under the price list were directed to be treated as provisional in favour of the assessee. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86712