https://www.taxtmi.com/caselaws?id=114159 Extra amounts collected as service charges, described as insurance charges, were treated as remuneration for arranging insurance and despatch facilities rather than part of the price of the manufactured goods. As the collection was not shown to represent value attributable to the goods or consideration paid to enhance marketability, it was held to be distinct from assessable value. The result was that the charges were not includible in assessable value and the demand for differential duty was not sustainable. en-us Wed, 02 Apr 1997 00:00:00 +0530 Fri, 11 May 2012 17:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114159 Extra amounts collected as service charges, described as insurance charges, were treated as remuneration for arranging insurance and despatch facilities rather than part of the price of the manufactured goods. As the collection was not shown to represent value attributable to the goods or consideration paid to enhance marketability, it was held to be distinct from assessable value. The result was that the charges were not includible in assessable value and the demand for differential duty was not sustainable. Case-Laws Central Excise Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114159