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TMI Blog1996 (9) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... e are 11 appeals filed by M/s. Nichrome Metal Works involving common issues and, therefore, they are clubbed together and are being disposed of by this common order. 2. The point to be considered in these cases is whether following charges are deductible in determining the assessable value of the goods manufactured and cleared by the assessee : (i) Loading and forwarding charges; (ii) Unload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Bombay Tyre International to observe that Sl. Nos. (i) to (v) as aforesaid to boost or enrich the marketability of the product, as these are in the nature of after-sale-services and marketing and selling organisation expenses, which cannot be allowed to be deducted. 5. With regard to bought-out items, if these are supplied along with the machines, as its part and parcel; then co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd., Baroda v. Collector of Central Excise, Baroda - 1988 (36) E.L.T. 151 (T). Accordingly, loading charges which are incurred in the factory before the clearance of the goods are to be included in the assessable value following the ratio of the decision of the Apex Court in the case of Bombay Tyre International reported in 1983 E.L.T. 1886 (SC) and 1987 (27) E.L.T. 553 (SC). However, Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be added. As regards the cost of bought-out items there is no evidence placed on record to show that it was only of a trading activity as urged by the party. On the other hand, the Collector (Appeals) has observed that these bought-out items are not only the essential parts of the excisable goods but were also supplied along with the excisable goods. This factual position was not rebutted b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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