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of <h1>Inclusion of Factory Loading Charges in Assessable Value Upheld</h1> The tribunal upheld the Revenue's position that rental charges for loading machines within the factory should be included in the assessable value of ... Valuation (Central Excise) - Loading charges Issues involved:Whether rental charges of machines used for loading in the factory are to be added to the assessable value of the goods or not.Analysis:The appeal centered around the inclusion of rental charges for loading machines in the assessable value of goods. The appellants argued that these charges, collected from transporters for using machinery in loading goods, should not be included as they are hire charges, citing various legal precedents and a circular exempting certain charges from assessable value. They emphasized that the charges were not for loading but for use of machinery. On the other hand, the Revenue contended that the charges were indeed for loading goods and should be included in the assessable value, referring to tribunal decisions supporting this view. The tribunal examined the arguments, noting that charges for handling goods within the factory premises should be included in the assessable value, as established in previous judgments, including a Supreme Court decision. The tribunal distinguished a prior case involving loading goods for transport from the current scenario of loading within the factory. Ultimately, the tribunal upheld the Revenue's position, stating that the rental charges for loading machines were part of loading charges inside the factory and should be included in the assessable value of goods, aligning with previous tribunal decisions.In conclusion, the tribunal rejected the appeal, affirming that the rental charges for loading machines within the factory were indeed part of loading charges and should be added to the assessable value of the goods. The decision was based on the principle that all handling charges incurred within the factory premises enrich the value of goods and should be included in the assessable value, as established in relevant legal precedents. The tribunal found no merit in the appellant's arguments, supporting the Revenue's stance with tribunal judgments and the Supreme Court decision.
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