https://www.taxtmi.com/caselaws?id=115714 Contractually fixed brokerage paid to indenting agents was treated as deductible in assessable value computation because it arose under the sale arrangement and was not an ineligible addition. Amounts described as commission or agent charges were also deductible where they were ascertainable from the agreement and established practice before removal of goods. Transit insurance charges were likewise deductible under settled excise valuation principles. With the underlying duty demand not sustained, the connected penalty could not survive and was set aside. en-us Tue, 25 Oct 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115714 Contractually fixed brokerage paid to indenting agents was treated as deductible in assessable value computation because it arose under the sale arrangement and was not an ineligible addition. Amounts described as commission or agent charges were also deductible where they were ascertainable from the agreement and established practice before removal of goods. Transit insurance charges were likewise deductible under settled excise valuation principles. With the underlying duty demand not sustained, the connected penalty could not survive and was set aside. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115714