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TMI Blog2018 (8) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... e head of ‘other charges’ - inclusion of such expenses in assessable value - Held that:- The Hon’ble Supreme Court in the case of Prabhat Zarda Factory Ltd. vs. Commissioner of Central Excise & Anr. [2002 (11) TMI 95 - SUPREME COURT OF INDIA] have held that freight charges are to be included in the assessable value up to the sale depot for the purposes of excise duty but where the sale are made fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir factory to the depot or premises of the consignment agents and sold the goods from there. It is the case of the appellant that after sale from the depot they reimbursed the freight or hamali charges (delivery of goods by rickshaws and manual labourers) incurred by the purchaser for the delivery of excisable goods to the premises of the purchaser and accounted those expenses under the head of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Heard both sides and perused the appeal records. 3. Ld. Advocate appearing on behalf of the appellant submits that the Hamali charges is universal practice of Salem depot i.e. reimbursement of expenses by the customer for delivery of excisable goods from the depot to their premises. This was also mentioned in the appellant s depot invoices. Ld. Advocate strongly contended that the fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purposes of excise duty but where the sale are made from the depot, the freight charges for the purpose of delivery to the customers from the depot, would not be so includable. 6. In view of the above discussions, the impugned order is set aside and the appeal filed by the appellant is allowed. (Operative Portion of the Order already pronounced in the Open Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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