9911796707
TMI Blog1997 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... resident]. Order dated 28-11-1988 passed by the Additional Collector of Central Excise, Ahmedabad is under challenge in this appeal. We have heard both sides. 2. Appellant engaged in the manufacture of Textiles, was filing price lists from time to time and on approval of the same clearing the goods on payment of appropriate duty. 3. The dispute in this appeal relates to the period 1981 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, (4) cartage charges, (5) insurance charges and (6) special packing charges. 5. So far as the collection of differential price under debit notes is concerned, learned Counsel for the appellant conceded that the duty is required to be paid on the amount. It is stated that the amount so collected was Rs. 1,60,927.00. This is a matter for verification. 6. That interest on delayed payment cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value. There is no rebuttal of the stand taken by the appellant that the activity is done after clearance and outside the factory premises. That being so, relying on the decision in Union of India v. Duphar Interfran Ltd., 1987 (27) E.L.T. 599 (S.C.), we hold that these charges cannot be included in the assessable value. 8. Charges for cartage and transit insurance relate to post clearance a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hessin cloth. Thus in this alternative method of packing, more expensive materials are used and more labour is employed. According to the appellant, wherever buyers requested for such superior alternative packing, such packing has been provided and the difference between the cost of superior packing and the cost of ordinary packing has been collected separately under debit notes. 10. On the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial cutting charges, charges for cartage and transit insurance charges cannot be included in the assessable value. We further direct that the differential price collected under the debit notes would be added to the assessable value. We remand the case for the purpose of decision on the question of the addition of the difference between the cost of alternative superior packing and the packing co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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