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TMI Blog1998 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice U.L. Bhat, President]. These appeals are directed against the common order passed by the Collector (Appeals) disposing of appeal filed by the assessee against the two separate orders passed by the Assistant Collector on certain refund claims. 2. The order-in-original dated 7-1-1988 deals with refund claim filed on 7-1-1986 for the period from 8-1-1975 to 2-10-1975 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked out in the order-in-originals passed by the Assistant Collector. 4. The Assistant Collector allowed refund referrable to freight, loading/unloading to the dealer s premises, loading and transportation of empty crate back to the assessee, salary and wages, bonus paid to employees connected with the transportation, bonus contribution to PF, ESI contribution in respect of employees connected wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, referred to a decision in the case of Agra Beverages Corpn. Pvt. Ltd. v. Collector of Central Excise, Kanpur - 1997 (90) E.L.T. 398 (Tribunal), wherein it was held that wooden crates in which bottles are kept are not containers, but only carrier trays used in the transport of bottles. That being so, any cost relating to such crates cannot be included in the assessable value. The Department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses. We find that the order passed by the lower authorities has already given relief on account of salaries and wages. The assessee has no case that administrative expenses referred to are expenses besides salaries and wages paid to the employees connected with the transportation. It appears that the claim of deduction of salaries and wages on the one hand and administrative expenses on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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