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TMI Blog1998 (3) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... li, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All these three appeals arise from common order passed by Collector (Appeals), New Delhi confirming the rejection of claim for deductions of freight and other packing expenses "Railway siding from the assessable value; loading and unloading charges and other expenses like demurrage and Wharfage. 2. It was contended by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory premises. 3. Ld. DR Shri M. Ali pointed out that these loading and unloading charges including the railway siding charges are done within the premises and therefore, they are includible in the assessable value. He also pointed out the judgment rendered in the case of Govt. of India v. Madras Rubber Factory Ltd. as reported in 1995 (77) E.L.T. 433. The transportation charges incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of railway siding/demurrage and wharfage, loading and unloading are carried out within the factory premises. It is not the contention of the appellants that these charges are incurred outside the factory premises. It is also not their contention that the factory premises does not comprise of railway siding. In that view of the matter, the lower authorities have followed the settled posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court judgment rendered in the case of Bombay Tyre International - 1983 (14) E.L.T. 1896 have been relied. This judgment is also supported by another judgment of the Tribunal rendered in the case of Indian Hume Pipe Ltd. v. CCE which is on the same lines. The ratio of the judgment in the case of Hindustan Lever Ltd. v. CCE (supra) on the same lines with regard to handling charges which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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