Assessable value of excisable goods includes pre-delivery loading and sorting charges recovered from customers.

Loading charges and sorting/servicing charges recovered from customers were treated as part of the assessable value of glass bottles because they were incurred before delivery of the excisable goods. The charges were not regarded as post-manufacturing expenses and were therefore includible in valuation. The order in appeal was modified accordingly, and the disputed charges were held includible in the assessable value.

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Issues: Whether loading charges and sorting/servicing charges recovered from customers formed part of the assessable value of the glass bottles.

Analysis: The charges were incurred before delivery of the goods and were not treated as post-manufacturing expenses. On that basis, they were considered includible in the assessable value of the excisable goods.

Conclusion: The loading charges and sorting/servicing charges formed part of the assessable value, in favour of Revenue.

Final Conclusion: The order in appeal was modified and the disputed charges were held includible in the assessable value of the goods.

Ratio Decidendi: Charges incurred before delivery of excisable goods are includible in assessable value and are not excluded merely as post-manufacturing expenses.

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