https://www.taxtmi.com/caselaws?id=52258 Loading charges incurred for loading sleepers within the factory precincts before clearance and factory-gate delivery form part of the assessable value for central excise purposes. They are not excludible merely because they are separately recovered, so the departmental view that such charges are includible in value was upheld. en-us Wed, 23 Apr 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52258 Loading charges incurred for loading sleepers within the factory precincts before clearance and factory-gate delivery form part of the assessable value for central excise purposes. They are not excludible merely because they are separately recovered, so the departmental view that such charges are includible in value was upheld. Case-Laws Central Excise Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52258