Supreme Court Affirms Tribunal's Decision: Insurance Charges Included in Valuation for Central Excise on FOR Basis.

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....SC confirmed the decision of tribunal on the issue of Valuation under Central Excise against the assessee - inclusion of insurance charges - tribunal found that such sale ought to be considered not a sale on ex-factory basis but on FOR basis even though the Cost Transportation is not included in the price but shown separately in the invoice.....