1998 (2) TMI 296

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....claims filed on the allegation that freight and forwarding charges had been included in the assessable value, though such charges were not includible and excess duty had been paid and the same should be refunded. The Assistant Collector gave partial relief but denied refund on the element of service charges, that is, expenses in connection with the typing, preparing zerox copies and sending telegrams, purchasing strapping machine, for packing and repacking and loading and unloading expenses at the depot. Collector (Appeals) having confirmed these orders, the present appeals have been filed. 3. It appears that all the goods manufactured in the factory were being cleared to the depots and sales effected at the depots. As such no facto....

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....ssee up to the date of delivery under the aforesaid heads cannot, on the same grounds, be deducted. But the assessee will be entitled to a deduction on account of the cost of transportation of the excisable article from the factory gate to the place or places where it is sold. The cost of transportation will include the cost of insurance on the freight for transportation of the goods from the factory gate to the place or places of delivery." Though at one place reference is made to "place or places where it is sold", a reading of the above observations as a whole will show that what is deductible is the cost of transportation on the excisable articles from the factory gate "to the place or places of delivery". This is what clearly emerge....