2000 (4) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The representative of the appellant stated that of the four expenses includibility in the assessable value of which is to be considered, he was not pressing the cost of the duty paid sales depots since the judgment of the Supreme Court in Government of India v. Madras Rubber Factory Ltd. 1995 (77) E.L.T. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring invoices etc. which may have an indirect link to transportation. We agree that the cost incurred for loading and unloading of goods for the purpose of transportation of the goods from the factory to the point of delivery would be part of transport charges and hence would be covered by the judgment. We are however not able to agree that the charges which may indirectly connected with such tran....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are placed. This would mean that the applicant, somewhere between the factory and the customer's premises remove the special packing of corrugated carton. The representative was not able to explain to us why the appellant should go to the extent of undertaking such expenses. In any event, he agrees in reply to our question, that majority of the goods leave the wholesale market in the corrugated pa....