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TMI Blog2011 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... econdary packing - Inevitably the legal provisions do not support the Revenue s contention that Hamali Charges are to be considered as manufacturing expenses providing it as a part of assessable value - Thus, the Hamali Charges are not part of assessable value and therefore demand is not sustainable - The question of imposing penalties under various provisions also is not sustainable. The appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal against this order for setting aside the order of the Commissioner (Appeals) on the following grounds; 1. That Commissioner (Appeals) has not cited any decision in support of his view. 2. That it is a settled legal possession that Hamali Charges are includable in the assessable value as held by the Apex Court in Bombay Tyre International Ltd. 2. We have gone through the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (14) ELT 1896 (SC) makes it clear that this is not an eligible deduction. The relevant portion is as below: The new Section 4 provides by sub-section (2) that where the price of excisable goods for delivery at the place of removal is not known and the value is determined with reference to the price for delivery at a place other than the place of removal, the cost of transportation from the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of the section does not prohibit the deduction of other categories of post-manufacturing expenses. It is also urged that although the new Section 4(4)(d)(i) declares that in computing the value of an excisable article, the cost of packing shall be included, the provision should be construed as confined to primary packing and as not extending to secondary packing. The heads under which the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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