https://www.taxtmi.com/caselaws?id=109939 Freight and insurance charges collected from buyers were held not includible in the assessable value of goods under Section 4 of the Central Excise Act, as the issue was treated as settled by an earlier tribunal decision on identical facts involving supply of cylinders to oil companies. That prior ruling was applied directly to the present matter, leading to the conclusion that such charges could not be added to assessable value. The impugned order was set aside and the appeals were allowed with consequential relief, if permissible under law. en-us Thu, 11 Jul 2002 00:00:00 +0530 Fri, 13 Apr 2012 11:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109939 Freight and insurance charges collected from buyers were held not includible in the assessable value of goods under Section 4 of the Central Excise Act, as the issue was treated as settled by an earlier tribunal decision on identical facts involving supply of cylinders to oil companies. That prior ruling was applied directly to the present matter, leading to the conclusion that such charges could not be added to assessable value. The impugned order was set aside and the appeals were allowed with consequential relief, if permissible under law. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109939