https://www.taxtmi.com/caselaws?id=87738 Forwarding charges collected from customers were treated as averaged freight for consignments, and no evidence showed that the freight actually paid was lower than the amounts collected. On that basis, no surplus amount was available for addition to the assessable value for central excise purposes. The forwarding charges were therefore not includible in the assessable value, and the appeals were allowed. en-us Wed, 28 Aug 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87738 Forwarding charges collected from customers were treated as averaged freight for consignments, and no evidence showed that the freight actually paid was lower than the amounts collected. On that basis, no surplus amount was available for addition to the assessable value for central excise purposes. The forwarding charges were therefore not includible in the assessable value, and the appeals were allowed. Case-Laws Central Excise Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87738