https://www.taxtmi.com/caselaws?id=240500 The Tribunal upheld the Commissioner's decision in the case, ruling in favor of the respondent on both issues. It was held that excess freight recovery unrelated to the value of goods should not impact the assessable value. Additionally, charges for securing goods during transit, such as Laffa charges, were deemed essential for transportation and not part of the assessable value. The Tribunal rejected the Revenue's appeal, affirming that these charges should not be added to the assessable value. en-us Wed, 17 Apr 2013 00:00:00 +0530 Sat, 09 Nov 2013 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240500 The Tribunal upheld the Commissioner's decision in the case, ruling in favor of the respondent on both issues. It was held that excess freight recovery unrelated to the value of goods should not impact the assessable value. Additionally, charges for securing goods during transit, such as Laffa charges, were deemed essential for transportation and not part of the assessable value. The Tribunal rejected the Revenue's appeal, affirming that these charges should not be added to the assessable value. Case-Laws Central Excise Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240500