https://www.taxtmi.com/caselaws?id=87618 Differential transit insurance charges collected from buyers, where the amount paid to the insurer was lower, were held not includible in excisable assessable value. The charges were collected uniformly from all customers and treated as a separate post-manufacture activity with no direct nexus to manufacture. Applying the same principle used for equalised freight charges, the differential insurance amount could not be added to valuation. The demand based only on that difference was therefore unsustainable. en-us Wed, 05 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87618 Differential transit insurance charges collected from buyers, where the amount paid to the insurer was lower, were held not includible in excisable assessable value. The charges were collected uniformly from all customers and treated as a separate post-manufacture activity with no direct nexus to manufacture. Applying the same principle used for equalised freight charges, the differential insurance amount could not be added to valuation. The demand based only on that difference was therefore unsustainable. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87618