Separately collected service charges on ex-factory sales excluded from assessable value for duty.

Separately collected service charges on ex-factory sales were treated as outside the assessable value for duty because the evidence showed they were not included in the sale price and were shown separately when collected. On that basis, amounts recovered separately from the ex-factory price did not form part of the assessable value. The revision was allowed in favour of the assessee.

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Issues: Whether service charges collected separately in respect of ex-factory sales formed part of the assessable value for duty purposes.

Analysis: The evidence showed that the sales were made ex-factory and that service charges were not included in the sale price but were separately shown when collected. On those facts, the charges were treated as not forming part of the assessable value.

Conclusion: Service charges collected separately did not form part of the assessable value, and the revision was allowed in favour of the assessee.

Ratio Decidendi: Amounts separately collected and not included in the ex-factory sale price do not form part of assessable value.

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