9911796707
TMI Blog1985 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - This was originally filed as a revision application before the Government of India and on transfer to this Tribunal is being treated as an appeal. 2. The appellants carry on the business of manufacture of aerated waters at their factory at Madras. This item was included in the First Schedule w.e.f. 1-3-1970. The rate of duty depended on the value. The appellants have their ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice and passed order on 22-12-1976 rejecting the refund claim. The Appellate Collector, Madras, confirmed the findings. Hence the revision application, now being treated as an appeal. 5. Shri P.S. Bedi, Consultant, submitted that the appellants were delivering the goods to the customers at the places of their business and the price declared was the destination price. According to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der any mis-construction and should be treated as voluntary payment. He said that the order of the Appellate Collector did not call for any modification. 7. The Appellate Collector in the course of his order agreed that the freight charges herein were post-manufacturing expenses and should be allowed in view of the pronouncement of the Supreme Court. But he rejected the claim because the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. etc. [1983 (14) E.L.T. 1896 (SC)] specified the items of expenditure to be excluded from the assessable value. The learned Consultant for the appellants cited also a ruling of Calcutta High Court reported in 1983 (12) E.L.T. 126 (East Anglia Plastics India Ltd. v. Collector of Central Excise, Calcutta). In that decision it was held that if the calculation or determination of the value on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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