9911796707
TMI Blog1997 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Justice U.L. Bhat, President]. - The appellant, receiving the notice of hearing had sent a request praying for adjournment or a decision on merits. We proceed to decide the appeal on merits after hearing Shri Mohammed Ali, JDR and perusing the papers. 2. The appellant, engaged in the manufacture of aerated waters, had included in the declared price Rs. 2.85 per cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Bombay Tyres International Ltd. case. Thereafter, the Assistant Collector considered the details of the claim and allowed refund of Rs. 85,922.45 on the basis of the expenditure incurred on account of salaries and wages relating to Sales Department, Shipping Department, Technical Department and Administrative Department as well as P.F., gratuity, rents, rates and taxes, insurance, repairs of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards durable and returnable packing and in any case are specifically provided for as deduction under the provisions of Section 4." 5. If the repair and maintenance of cost of shells was in respect of durable packing, the same cannot be allowed as transport expenses. The remand by the Tribunal was made with a specific direction to deduct only the transport expenses from the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commission to salesmen cannot be deducted, but if helpers are engaged in the course of transport, payment made to them has to be regarded as part of the transport expenses and the same has to be deducted from the assessable value. But expenses referable to bottle breakages and repairs and maintenance of coolers cannot be regarded as transport expenses. 7. We, therefore, hold that expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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