1997 (8) TMI 306

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..... : V.P. Gulati, Vice President]. Since a common issue arises for consideration in all these appeals, they are taken up together for disposal. The issue in the appeals relates to the inclusion of certain charges for assessment purposes such as contingent and establishment charges for arriving at the assessable value of the goods under Rule 6b of the Valuation Rules. The learned lower authorit .....

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..... d ultimately the cost of production will be higher to that extent. There is no plea taken as to the cost of which element and establishment and to what extent and how the factor of the expenses incurred in those establishment has to be taken into reckoning for the purpose of loading as urged. At this stage of the appeal, no lacuna can be allowed to be filled. In the sanction order of the Board, wh .....

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..... duty thereon will have to be higher. The establishment charges @ 15% and contingency charges @ 5% should form part of the assessable value of RCC poles. 5. It is seen even in this order it has been only vaguely mentioned that some indirect expenses would be relatable to the poles which have been manufactured. While in principle, we observe, the plea may be acceptable, but unless it could be est .....

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