Assessable value of ancillary charges: RPO-related charges excluded, while railway siding charges were treated under Revenue-favourable precedent.

RPO charge, RPO surcharge and State surcharge were treated as excluded from assessable value, following earlier Tribunal decisions accepted by the parties. Railway siding and shunting charges were treated as governed by a cited Tribunal ruling in the Revenue's favour, with the final disposition sustaining the Revenue's position on that issue. The note therefore records differential treatment of ancillary charges for valuation purposes, with one set excluded from assessable value and the other resolved against the assessee.

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Issues: Whether RPO charge, RPO surcharge and State surcharge were includible in the assessable value; whether railway siding and shunting charge was includible in the assessable value.

Issue (i): Whether RPO charge, RPO surcharge and State surcharge were includible in the assessable value.

Analysis: The issue was treated as covered by earlier Tribunal decisions, and the parties accepted that position.

Conclusion: These charges were not includible in the assessable value, in favour of the assessee.

Issue (ii): Whether railway siding and shunting charge was includible in the assessable value.

Analysis: The issue was accepted as having been decided in favour of the Revenue by the cited Tribunal decision.

Conclusion: Railway siding charge was not includible in the assessable value, in favour of the Revenue.

Final Conclusion: The appeals were disposed of by allowing the assessee's challenge on the first set of charges and sustaining the Revenue's position on railway siding charges.

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