Post-clearance mounting charges excluded from assessable value because the work was optional and post-manufacturing.

Mounting charges for fitting axle boxes and taper, roller or cartridge bearings after clearance of the goods were not part of the assessable value for central excise. The work was carried out outside the factory after duty had already been paid, and it was an optional post-manufacturing activity rather than part of the manufacturing process. The precedent on Notification No. 120/75-C.E. concerned invoice value for duty computation and did not govern assessable value under Section 4 of the Central Excise Act. On that basis, the charges were excluded from assessable value and the Revenue's appeal failed.

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Issues: Whether mounting charges received for mounting Axle Boxes and Tapper/Roller/Cartridge Bearings after clearance of the goods were includible in the assessable value for central excise purposes.

Analysis: The charges related to mounting work undertaken outside the factory after the goods had already been cleared on payment of duty. The relied-upon precedent on Notification No. 120/75-C.E. dealt with invoice value for duty computation and did not decide assessable value under Section 4 of the Central Excise Act. Since the activity was optional and post-manufacturing in nature, the charges could not form part of the assessable value.

Conclusion: The mounting charges were not includible in the assessable value and the Revenue's appeal failed.

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