2007 (7) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t also form part of the assessable value – but charges for secondary packing, are includible as appellant is not pressing the appeal in respect of such charges – heavy penalty not imposable for such matter - E/EDM - A-1470/KOL/2007 - Dated:- 25-7-2007 - [Order per: Chittaranjan Satapathy, Member (T)]- 1.- Heard both sides. Shri Amlendu Chakraborty, id. Consultant appearing for the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rges for secondary packing, the id. Consultant is not in a position to show us any contract or purchase order from the customer requiring special packing and hence he is not pressing the appeal in respect of such charges. 2. After hearing both sides and perusing the case records, we find that the charges relating to transport as well as outside handling and the charges for delayed payment of dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X