https://www.taxtmi.com/caselaws?id=100408 The Tribunal upheld the Commissioner's decision to allow deductions for handling charges related to unloading goods at the depot as permissible deductions in the assessable value determination. The Tribunal found that these charges formed part of the transportation cost from the factory to the depot. However, loading charges for onward transmission to customers were deemed impermissible. The Revenue's appeals challenging the allowance of these deductions were dismissed, affirming the Commissioner's order. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100408 The Tribunal upheld the Commissioner's decision to allow deductions for handling charges related to unloading goods at the depot as permissible deductions in the assessable value determination. The Tribunal found that these charges formed part of the transportation cost from the factory to the depot. However, loading charges for onward transmission to customers were deemed impermissible. The Revenue's appeals challenging the allowance of these deductions were dismissed, affirming the Commissioner's order. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100408