Transportation charges in assessable value disputes require fresh examination where supporting evidence was not considered earlier.

Transportation charges are deductible in computing the assessable value of oxygen gas cleared in cylinders, but the deduction depended on whether the assessee actually undertook transportation before the change in duty regime. As the invoices, challans and purchase orders supporting that claim were not examined by the original adjudicating authority, the evidentiary material could not be finally assessed on the existing record. The matter was therefore remitted for fresh consideration and de novo adjudication on the transportation issue.

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Issues: Whether the freight or transportation charges claimed by the assessee were deductible while determining the assessable value of oxygen gas cleared in cylinders, and whether the matter required remand for reconsideration of evidence.

Analysis: The deduction of transportation expenses in computing assessable value is a settled principle. The dispute turned on whether the assessee had in fact undertaken transportation even before the change in the duty regime. Since the supporting invoices, challans and purchase orders relied upon by the assessee were not before the original adjudicating authority, that authority had no occasion to examine them. In these circumstances, the evidentiary material produced before the appellate forum required fresh consideration at the original stage.

Conclusion: The exclusion of transportation charges could not be finally decided on the existing record, and the matter was remitted for de novo adjudication.

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