1997 (4) TMI 462

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Justice U.L. Bhat, President]. The respondent is absent inspite of notice of hearing. We have heard Shri Mohammed Ali, JDR and perused the papers. 2. The appellant, engaged in the manufacture of Cotton Fabrics was collecting as insurance charges, something in excess of the actual insurance charges, the excess being 0.16%. Notice was issued to the appellant stating that the excess was to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the extra amount was not being collected as remuneration for the services referred to above. That being so, the extra amount has no relation to the value of the goods nor it can be said that the services were paid to enrich the marketability of the product. In the circumstances, the Collector (Appeals) was justified in holding that the extra amount referred to as service charges cannot be added .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X