1986 (6) TMI 163

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..... ose of assessment of Central Excise duty:- I. Cost of 1. Battery and its initial charging. 2. Battery charger 3. Attachments and accessories such as load back rest, extra set of lights, ram attachment, crane attachmant etc. II.Cost of 1. Packing 2. Forwarding charges or loading/unloading charges. 2.The period relevant to the controversy is from 15-10-1982 to 31-7-1983. 3. We find that the point at issue for cost category I above stood settled in the appellants favour by the following orders-in-appeal passed by the Appellate Collector/Collector (Appeals) in the appellant s own case:- (1) Order-in-appeal No. 262/Cal./82, dated 31-3-1982 (for battery and battery charger). (2) Order-in-appeal No. 269/Cal./83, dated 23-2- .....

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..... aph 47 of the Supreme Court judgment. The dispute in the appellants writ petition before the Calcutta High Court also related to deduction of post-manufacturing expenses and/or selling expenses and/or selling cost and/or selling profit . Neither the Supreme Court judgment nor the Calcutta High Court s remand order even remotely touched upon the issue whether the articles listed under cost category I above could be considered parts or components of forklift trucks so as to justify inclusion of their value in the assessable value of forklift trucks. The Assistant Collector s action in seeking to revise the orders-in-appeal passed by a superior authority was, therefore, without the authority of law and jurisdiction. Without cogent reasons, .....

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..... actice stated to be is that for deliveries to near-by customers, the forklift trucks, in unpacked condition, are loaded on lorries and transported. It is only for long distance deliveries by road/rail that crating is done to avoid heavy jerks and damage to the forklift trucks during transit. It is evident, therefore, that such crating is done solely for facilitating smooth transport of the forklift trucks. Hence, the cost of packing is not includible in the assessable value of forklift trucks [1985 (22) E.L.T. 306 (SC) - UOI and others v. Godfrey Philips India Ltd., and others] 7. So far as loading/unloading or forwarding charges are concerned the matter stands settled by paragraph 49 of the Supreme Court judgment in the case of Bombay Ty .....

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