https://www.taxtmi.com/caselaws?id=167591 Loading charges incurred after oleum was filled into the assessee's tanks, and separately shown in invoices for loading into customer-arranged tankers, did not form part of the assessable value under section 4 of the Central Excises and Salt Act, 1944. The goods were already manufactured when filling into the assessee's tanks was complete, so later loading expenses were distinct from the wholesale cash price and could not be treated as part of assessable value. Inclusion of those charges would wrongly assume the wholesale market existed at the buyer's premises. The loading charges were therefore not includible, and the addition was unsustainable. en-us Sat, 20 Aug 1977 00:00:00 +0530 Thu, 25 Dec 2014 15:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167591 Loading charges incurred after oleum was filled into the assessee's tanks, and separately shown in invoices for loading into customer-arranged tankers, did not form part of the assessable value under section 4 of the Central Excises and Salt Act, 1944. The goods were already manufactured when filling into the assessee's tanks was complete, so later loading expenses were distinct from the wholesale cash price and could not be treated as part of assessable value. Inclusion of those charges would wrongly assume the wholesale market existed at the buyer's premises. The loading charges were therefore not includible, and the addition was unsustainable. Case-Laws Central Excise Sat, 20 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167591