1998 (3) TMI 438

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.... Shri K. Srivastava, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Whether the cost of insurance charges can be included in the assessable value is an issue to be considered in this case. 2. In the instant case, it was charged that the appellants have collected 0.25% of gross value from the buyers as cost of insurance charges and did not remit to the insura....