1997 (4) TMI 462 - AT - Central Excise

Summary

The appellant, engaged in manufacturing Cotton Fabrics, collected excess insurance charges of 0.16%. The respondent argued the excess was for additional services provided and should not be part of assessable value. The Collector (Appeals) agreed, stating the extra amount was for services and not related to goods' value. The appeal was dismissed, and the cross-objection was disposed of.