1996 (3) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bearings were transported from the factory gate to depot were eligible for deduction, iii. whether the cost of the wooden packing used in all the cases their being no factory gate sale was eligible for deduction from the declared price. 2. We have heard, Shri Gopal Prasad, the Learned Advocate and Shri G.D. Sharma, the Learned JDR. We have carefully considered the matter and we discuss all these three issues serially. 3. Trade Discount. The normal trade discount given to the wholesale buyers was 30%. It was seen that in one case 35.77% of Trade Discount was given in respect of only one bulk buyer. The price list in respect of these bulk buyer were filed in Part II. It is, however, seen that the Learned Collector of C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and to the extent the transportation cost is accountable towards the transportation of excisable, dutiable ball bearings, they should be eligible for relief. As the appellants have not been able to substantiate their claim it is not possible for us to go into details at this stage. The Collector has written as under : "But it is found that even after waiting for more than a year for getting the particulars of such cost of transport from the appellants, the Assistant Collector was not given any such particulars by the assessee." Thus, while accepting that the actual cost of the transportation is eligible for deduction in principle in the facts of the present case, we find no infirmity in the order passed by the Learned Collector of Ce....