2017 (12) TMI 1533

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.... (A.R) for respondent ORDER Per : Ramesh Nair The issue involved in the present case is whether the freight insurance collected by the appellant separately over and above the invoice value by raising the commercial invoice is includible in the assessable value of the excisable goods. The lower authority confirmed the demand on the ground that the transportation charges have not been shown....

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....Power (I) Ltd. - 2015-TIOL-303-CESTAT-MUM (ii) Commissioner of Central Excise, Nashik Vs. Garware Enterprises Ltd. - 2014 (301) E.L.T. 349 (Tri.-Mumbai) (iii) Commissioner of Cus. & C. Ex., Nagpur Vs. Ispat Industries Ltd. - 2015 (324) E.L.T. 670 (S.C.) (iv) Petals Engineers Pvt. Ltd. Vs. Commissioner of Customs And Central Excise, Goa - 2016-TIOL-643-CESTAT-MUM (v) Commissioner of Cen....