1996 (1) TMI 184

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....e Appellant. Shri Vijay Singh, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellant is a manufacturer of soft drinks. The period in dispute is from May 1979 to November 1979. Appellant submitted price lists for the period showing Rs. 17.76 per crate as the price for campa cola and the same price for campa orange and lemon. This price included only the va....

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....pellant did not really collect any price higher than the declared price but had collected some amount by way of cost incurred in transporting the goods from the factory gate to the shops of the wholesalers or dealers to whom they were being sold and such expenses must be excluded from the assessable value. If the above submission is factually correct, the appellant is certainly entitled to relief.....

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....ts and in whose cases the appellant had to bear the substantial part of the difference in price charged from these dealers would be referable to the cost of transport which has to be deducted from the assessable value. 5. The show cause notice indicates that the declared price of Rs. 17.76 was exclusive of cost of handling, forwarding, freight and supervision charges. Of these charges, cha....