2018 (5) TMI 300

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..... and above the actual, on the basis of equalized insurance, shall not be includible in the assessable value - issue covered by the decision in the case of MERCEDES BENZ INDIA PVT. LTD. Versus COMMR. OF C. EX., PUNE-I [2009 (11) TMI 303 - CESTAT, MUMBAI], where it was held that We do not think that the proposal to include the excess freight in the assessable value is corollary to exclusion of the a .....

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..... (94) ELT 13 (S.C.) (ii) Neha Powerlines Pvt. Ltd. Vs. Commissioner of Central Excise, Vapi 2009 (245) ELT 816 (Tri.-Ahmd) (iii) Mercedes-Benz India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I 2010 (251) ELT 193 (Tri.-Mum.) (iv) Mercedez Benz India Pvt. Ltd. Vs. UOI 2010 (252) ELT 168 (Bom.) (v) Commissioner of C. Ex., Ahmedabad Vs. Gopal Glass Works Pvt. Ltd. 200 .....

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..... eiterates the findings of the impugned order. He relied upon the Larger Bench judgment in the case of Commissioner of Central Excise, Mumbai-III Vs. Supreme Petrochem Ltd. 2009 (240) E.L.T 38 (Tri.-LB). 4. We have carefully considered the submissions made by both the sides and perused the records. The limited issue to be decided is that the equalized insurance charges made from the customer of .....

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