Assessable value for excise duty excludes separately invoiced forwarding charges, subject to factual verification of deductible elements.

Forwarding charges separately shown in invoices for ice-cream were treated as post-delivery transportation expenses and, as a matter of principle, not includible in the assessable value for excise duty. The product required special handling and transport, and the separate disclosure of forwarding charges supported exclusion from valuation. Rejection of the claim merely as an afterthought was not justified, but the exact deductible elements still required verification on evidence. The matter was therefore to be re-examined by the jurisdictional adjudicating authority after factual verification and an opportunity of hearing.

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Issues: Whether forwarding charges separately shown in the invoices for ice-cream were includible in the assessable value for excise duty purposes.

Analysis: Transportation and other post-delivery charges do not form part of the assessable value. The product required special handling and transport, and the appellant had shown the forwarding charges separately in the invoices. The rejection of the claim merely on the footing that it was an afterthought was not justified. At the same time, the exact quantification of the deductible elements required verification on evidence.

Conclusion: The forwarding charges were not liable to be included in the assessable value as a matter of principle, and the matter was required to be re-examined by the jurisdictional adjudicating authority after verifying the relevant facts and affording an opportunity of hearing.

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