1996 (9) TMI 297

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...., for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  These are 11 appeals filed by M/s. Nichrome Metal Works involving common issues and, therefore, they are clubbed together and are being disposed of by this common order. 2. The point to be considered in these cases is whether following charges are deductible in determining the assessable value of the goods man....

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....s) while upholding the decision of the order passed by the Assistant Collector relied upon the Apex Court decision in the case of Bombay Tyre International to observe that Sl. Nos. (i) to (v) as aforesaid to boost or enrich the marketability of the product, as these are in the nature of after-sale-services and marketing and selling organisation expenses, which cannot be allowed to be deducted. ....

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....f these Shri Das, ld. SDR, submitted that this issue has already been covered by the ratio of the decision in the case of AIMS Oxygen Pvt. Ltd., Baroda v. Collector of Central Excise, Baroda - 1988 (36) E.L.T. 151 (T). Accordingly, loading charges which are incurred in the factory before the clearance of the goods are to be included in the assessable value following the ratio of the decision of th....

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....p;As regards warranty charges if the warranty charges is within the part and parcel of the assessable value for a particular period it is required to be added. As regards the cost of bought-out items there is no evidence placed on record to show that it was only of a trading activity as urged by the party. On the other hand, the Collector (Appeals) has observed that these bought-out items are not ....