Assessable value under central excise includes post-clearance charges only if the assessee proves they arose after factory removal.

Forwarding charges, angadia charges and testing charges were held includible in the assessable value for central excise where the assessee failed to produce evidence that the expenses were incurred only after clearance from the factory. The appellate authority treated the charges as part of valuation under Section 4(1)(a) of the Central Excises and Salt Act, despite the assessee's reliance on invoice price under Notification No. 120/85. Non-intimation to the department and the extended period finding also supported inclusion of the disputed charges in the assessable value.

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Issues: Whether forwarding charges, Angadia charges and testing charges were required to be included in the assessable value for central excise purposes.

Analysis: The issue turned on whether the assessee had produced substantiating evidence to show that the disputed charges were incurred after the goods had left the factory and after clearance. The appellate authority found that such evidence was not produced, and therefore treated the charges as part of the value for assessment under Section 4(1)(a) of the Central Excises and Salt Act, even though the assessee had availed the benefit of invoice price under Notification No. 120/85. The record also reflected a finding of non-intimation to the department and invocation of the extended period.

Conclusion: The charges were includible in the assessable value, and the dismissal of the appeal was justified.

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