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TMI Blog1996 (4) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by the Revenue, the point for our consideration is the inclusion of filling charges which the respondents M/s. Solar Chemicals were collecting separately from their customers under supplementary invoice. The respondents were engaged in the manufacture of Sulphuric Acid which was delivered in tanks. The filling of the tanks was the responsibility of the asssseee and the tanks were comin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The matter was heard on 9-4-1996 when Shri Vijay Singh, learned SDR, represented the Appellants/Revenue. Shri Rajesh Chibber, learned Advocate, is present for the respondents M/s. Solar Chemicals. 3. Shri Vijay Singh, learned SDR, stated that the extra sums of Rs. 10/- per M.T. was an additional monetary consideration and had to be included in the assessable value. 4. Shri Rajesh Chib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the extra sums of Rs. 10/- per M.T. had been separately collected from the customers and they were not included in the assessable value. We consider that these filling charges, when filling was done within the factory premises, had to be included in the assessable value. 7. The learned Collector of Central Excise (Appeals) had recorded that recourse to valuation rules was not proper when t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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