1996 (8) TMI 330 - AT - Central Excise

Summary

The dispute in the appeal was about forwarding charges collected by the appellant. Lower authorities argued these charges should not be excluded from the assessable value. Appellant claimed the charges were only for averaged freight and not surplus. Tribunal found in favor of the appellant, stating no evidence showed total freight charges were less than forwarding charges. Impugned orders were set aside, and appeals were allowed.