https://www.taxtmi.com/caselaws?id=165806 Loading charges and sorting/servicing charges recovered from customers were treated as part of the assessable value of glass bottles because they were incurred before delivery of the excisable goods. The charges were not regarded as post-manufacturing expenses and were therefore includible in valuation. The order in appeal was modified accordingly, and the disputed charges were held includible in the assessable value. en-us Wed, 29 Jul 1981 00:00:00 +0530 Tue, 12 Aug 2014 13:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165806 Loading charges and sorting/servicing charges recovered from customers were treated as part of the assessable value of glass bottles because they were incurred before delivery of the excisable goods. The charges were not regarded as post-manufacturing expenses and were therefore includible in valuation. The order in appeal was modified accordingly, and the disputed charges were held includible in the assessable value. Case-Laws Central Excise Wed, 29 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165806