1998 (3) TMI 438

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..... , 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 insurance companies as premium of insurance. 3. It was brought to our notice that the issu .....

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