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TMI Blog2016 (1) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... oking extended period of limitation and some period in the show cause notice falls during the extended period of limitation. As it is an issue of interpretation of valuation rules and appellant has shown in the invoices itself that they are receiving bailing charges which are only for the additional/special packing sought by the buyer. Therefore, mala fides against the appellant stands unproved. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These bailing charges were not included in the transaction value. Therefore, a show cause notice was issued by invoking extended period of limitation proposing recovery of duty on the ground that such bailing charges are includable in the assessable value. The proceedings were initiated and by way of the impugned order the demand has been confirmed. Aggrieved from the said order appellant is bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g has been done on the request of the buyers and same has not been provided in normal course of business. 4. The ld. AR submits that as the bailing charges are part and parcel of the transaction value of the impugned goods, therefore, appellant are liable to pay duty thereon. Considered the submissions made by both the sides and perused the record. 5. The Valuation Rules came to a change w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation and some period in the show cause notice falls during the extended period of limitation. As it is an issue of interpretation of valuation rules and appellant has shown in the invoices itself that they are receiving bailing charges which are only for the additional/special packing sought by the buyer. Therefore, mala fides against the appellant stands unproved. In these circumstances, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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