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<h1>Loading Charges Excluded from Assessable Value of Oleum in Successful Appeal</h1> The loading charges were deemed separate from the assessable value of oleum as they were incurred post-manufacturing. The appeal was successful, with the ... - The appeal was against the demand of loading charges over the approved assessable value of oleum. The main issue was whether these charges are post manufacturing expenses. The loading charges were found to be separate and not part of the assessable value, as they were incurred after the manufacturing process was complete. The order of the Assistant Collector was set aside, and the appeal was accepted.