1996 (7) TMI 283

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....L. Bhat, President]. - After the clearance of goods on payment of customs duty, the respondents filed refund claim in regard to the addition of US $ 798 per MT C&F to the invoice price as also the landing charges. The Assistant Collector allowed refund on the former, but rejected the claim in regard to the landing charges. The Collector (Appeals), however, allowed refund in regarding to the land....

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....ctor of Customs v. India Polyfibres, the Bench observed that there is no prohibition on inclusion of landing charges at actuals for determining the assessable value. We have our own reservation regarding this, but we do not propose to refer to the matter to a Larger Bench, since the facts of the case in Collector of Customs v. Hindustan Petroleum Corpn. 1993 (67) E.L.T. 159, are clearly distinguis....