https://www.taxtmi.com/caselaws?id=74198 Extra charges recovered through separate bills but not disclosed in the price lists were treated as suppression, so the differential duty demand was not barred by limitation and Rule 10A of the Central Excise Rules, 1944 was applied. In valuing the goods, transport charges beyond the factory gate, unloading charges and interest on delayed payment were treated as deductible; loading charges were not deductible. Extra packing charges were deductible only where special packing was used merely on request in exceptional cases, while service charges required factual ascertainment of their true nature. As the admissible and inadmissible components could not be separately identified on the record, the matter required fresh quantification by the lower authority. en-us Fri, 24 Apr 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74198 Extra charges recovered through separate bills but not disclosed in the price lists were treated as suppression, so the differential duty demand was not barred by limitation and Rule 10A of the Central Excise Rules, 1944 was applied. In valuing the goods, transport charges beyond the factory gate, unloading charges and interest on delayed payment were treated as deductible; loading charges were not deductible. Extra packing charges were deductible only where special packing was used merely on request in exceptional cases, while service charges required factual ascertainment of their true nature. As the admissible and inadmissible components could not be separately identified on the record, the matter required fresh quantification by the lower authority. Case-Laws Central Excise Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74198