https://www.taxtmi.com/caselaws?id=41210 The Government upheld the Appellate Collector's decision to include forwarding/loading charges in the assessable value of super phosphate, emphasizing that such expenses up to the point of sale at the factory gate are part of the assessable value under Sec. 4 of the Central Excises and Salt Act, 1944. The Government rejected the petitioners' reliance on the Voltas case and found no jurisdictional issue with the Asstt. Collector's decision to include additional charges. The Appellate Collector's order was deemed correct in law and factual basis, leading to the rejection of the revision application. en-us Fri, 05 Sep 1980 00:00:00 +0530 Mon, 31 May 2010 12:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41210 The Government upheld the Appellate Collector's decision to include forwarding/loading charges in the assessable value of super phosphate, emphasizing that such expenses up to the point of sale at the factory gate are part of the assessable value under Sec. 4 of the Central Excises and Salt Act, 1944. The Government rejected the petitioners' reliance on the Voltas case and found no jurisdictional issue with the Asstt. Collector's decision to include additional charges. The Appellate Collector's order was deemed correct in law and factual basis, leading to the rejection of the revision application. Case-Laws Central Excise Fri, 05 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41210