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TMI Blog1977 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... med demand of ₹ 737.40 in respect of loading charges over and above the approved assessable value of oleum during the period form 1-7-1972 to 30-9-1975. The main point involved is whether the above charges are post manufacturing expenses or not. The contention of the Assistant Collector is that since the goods are in liquid state they could not be delivered unless they are first loaded and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the subject goods after the final product has been a manufactured and the sale has been completed and as such these charges cannot form part of the assessable value under section 4 of the Central Excises and Salt Act, 1944. During the course of oral hearing on 30-6-1977 it was pointed out that in this case show cause notice was issued on 10-2-1976 and the demand was realised on 6-1-1976 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyers premises which is not correct. The delivery charges are distinguishable and identifiable as such and are distinct from the wholesale cash price. In view of the above facts and circumstances, the inclusion of loading charges in the assessable value is not correct in law and hence I set aside the order of the Assistant Collector and accept the appeal. Consequential relief, if any, is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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