1997 (10) TMI 243

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..... Shri Dhanasekar, Advocate, for the Respondent. [Order per : V.P. Gulati, Vice President]. - Since a common issue arises for consideration in these appeals they are taken up together for disposal. The issue in the appeals relates to the inclusion of certain charges for assessment purposes such as contingent and establishment charges for arriving at the assessable value of the goods under....

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....that these are indirect overheads which go into the cost of production and ulti-mately the cost of production will be higher to that extent. There is no plea taken as to the cost of which element and establishment and to what extent and how the factor of the expenses incurred in those establishment has to be taken into reckoning for the purpose of loading as urged. At this stage of the appeal, no ....

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.... to that extent and accordingly the assessable value and the corresponding duty thereon will have to be higher. The establishment charges @ 15% and contingency charges @ 5% should form part of the assessable value of RCC poles." 5. It is seen that even in this order it has been only vaguely mentioned that some indirect expenses would be relatable to the poles which have been manufactured. ....