9911796707
TMI Blog1997 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... s (3) Freight and forwarding charges (4) Sale of operation manual separately. 2.1 Regarding the interest on bills as shown in the invoices learned Advocate Shri J.P. Khaitan for the appellants submits that these charges were never collected by the appellants. These are collected by the bankers of the appellants or their customers. In other words, collection of these charges was between the buyers and the bankers. Interest on receivables which has been held by the Hon'ble Supreme Court as not liable to duty in terms of the judgment of that Court in the case of Govt. of India v. Madras Rubber Factory reported in 1995 (77) E.L.T. 433. He submits that no duty is collectable on these charges which are to the tune of Rs. 9,45,765.36. 2.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in order to safeguard the excisable goods in the course of transit. He has nowhere stated that these packing charges are in respect of packing for delivery in the wholesale market at the factory gate. In the light of the judgment in the MRF case, no duty liability arises on such packing charges specially ordered by the customers. We hold accordingly. 4.1 Freight and Forwarding Charges - (Rs. 44,004/-). In respect of these charges allegation of the department is that these charges have been collected by the appellants as shown in the various invoices, but no documentary evidence has been produced by the appellants as to the actual amount of cost of transportation incurred by them in delivery of those goods. Learned advocate has subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold by the appellants and, therefore, the value of the operation manual should be included in the value of the excisable goods. 5.3 We have carefully considered the pleas advanced from both sides. We observe that these charges have been collected by the appellants in respect of the extra copies of operation manual sold by the appellants to its customers. Operation manuals are not manufactured by the appellants. These have been sold subsequently after clearance of the goods, i.e. machines falling under Tariff Item 68. It may be that a free copy of operation manual might have been supplied with the machine which has already been included in the value of the machines. No duty liability arises on these extra copies of operation manual s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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