1998 (2) TMI 296

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..... in the assessable value, though such charges were not includible and excess duty had been paid and the same should be refunded. The Assistant Collector gave partial relief but denied refund on the element of service charges, that is, expenses in connection with the typing, preparing zerox copies and sending telegrams, purchasing strapping machine, for packing and repacking and loading and unloading expenses at the depot. Collector (Appeals) having confirmed these orders, the present appeals have been filed. 3. It appears that all the goods manufactured in the factory were being cleared to the depots and sales effected at the depots. As such no factory gate price was available. In these circumstances, Section 4(2) of the Central Excise Act .....

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..... ducted. But the assessee will be entitled to a deduction on account of the cost of transportation of the excisable article from the factory gate to the place or places where it is sold. The cost of transportation will include the cost of insurance on the freight for transportation of the goods from the factory gate to the place or places of delivery. Though at one place reference is made to place or places where it is sold , a reading of the above observations as a whole will show that what is deductible is the cost of transportation on the excisable articles from the factory gate to the place or places of delivery . This is what clearly emerges from Section 4(2) of the Act. Let us take a case of excisable goods handed over to a transp .....

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..... the Tribunal. We follow the decision of the three-Member Bench of the Tribunal and the decision of the Supreme Court and hold that loading and unloading charges at the depot are to be deducted in determining the assessable value. 5. The other controversy relates to the documentation charges, such as expenses on taking zerox copies, typing charges, telegram charges; etc. These expenses cannot be regarded as part of the cost of transportation and cannot be included in the assessable value. 6. The last controversy relates to the cost incurred by the transporter for repacking the goods. It is clear that repacking was being done by the transporter only for the purpose of ensuring that the goods were not damaged during transport. There is no .....

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