https://www.taxtmi.com/caselaws?id=96056 Amounts collected over and above the ex-works price, including the Engineering Goods Export Assistance Fund and Joint Plant Committee Cess, were held not sustainably includible in assessable value because the larger bench view against such inclusion was applied. Loading charges incurred within the factory premises up to removal were held includible in assessable value because they formed part of the ex-factory price for valuation purposes. The appeal therefore succeeded on the first valuation component and failed on the loading charges issue. en-us Wed, 24 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96056 Amounts collected over and above the ex-works price, including the Engineering Goods Export Assistance Fund and Joint Plant Committee Cess, were held not sustainably includible in assessable value because the larger bench view against such inclusion was applied. Loading charges incurred within the factory premises up to removal were held includible in assessable value because they formed part of the ex-factory price for valuation purposes. The appeal therefore succeeded on the first valuation component and failed on the loading charges issue. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96056