Stockyard charges for delivery from the assessee's own premises were excluded from assessable value.

Stockyard charges collected for delivery of materials from the assessee's own stockyard, situated away from the factory gate, were not includible in assessable value because the stockyard was not treated as a commission agent's premises and the additional charge related only to delivery from that location. On these facts, the amount had no basis for inclusion in valuation for duty purposes, and the Revenue's challenge on this point failed.

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Issues: Whether stockyard charges charged for delivery of materials from the assessee's stockyard away from the factory premises were includible in the assessable value, and whether the Revenue's appeal could be sustained.

Analysis: The stockyard was found to be the assessee's own premises and not that of any commission agent. The additional amount was charged only for delivery from that stockyard, which was away from the factory gate. On these facts, there was no basis to treat the stockyard as a commission agent or to include the amount in the assessable value.

Conclusion: The stockyard charges were not includible in the assessable value, and the Revenue's appeal on this issue failed.

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