https://www.taxtmi.com/caselaws?id=42289 SC held that delivery and collection charges, cylinder deposits and rentals are not part of the assessable value as they do not pertain to manufacture and must be excluded. Loading charges incurred within the factory gate are includible in assessable value irrespective of payer; loading expenses outside the factory gate are excludible. Because there was a determinable ex-factory price, the assessable value must be based on that price. The Assistant Collector is directed to re-fix the assessable value; the Tribunal's judgment is modified and the appeals are disposed of. en-us Tue, 26 Jul 1988 00:00:00 +0530 Tue, 28 Oct 2025 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42289 SC held that delivery and collection charges, cylinder deposits and rentals are not part of the assessable value as they do not pertain to manufacture and must be excluded. Loading charges incurred within the factory gate are includible in assessable value irrespective of payer; loading expenses outside the factory gate are excludible. Because there was a determinable ex-factory price, the assessable value must be based on that price. The Assistant Collector is directed to re-fix the assessable value; the Tribunal's judgment is modified and the appeals are disposed of. Case-Laws Central Excise Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42289