2000 (10) TMI 702

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the includability in the assessable value of the goods manufactured by the Appellant and cleared from its sale depot of the charges incurred by it towards handling. 2. The Advocate for the Appellant explains that the 75% of the roller and ball bearings manufactured by the Appellant are cleared on negotiate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... show cause proposed. The Department is at liberty to initiate proceedings under Section 11D of the Act, if it is of the view that provisions of this section are attracted. We are concerned in these proceedings with the determination of correct assessable value and that would be the price at which the goods were cleared at the factory gate. The handling charges therefore would not be includible in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X