1996 (4) TMI 351

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....ate, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the point for our consideration is the inclusion of filling charges which the respondents M/s. Solar Chemicals were collecting separately from their customers under supplementary invoice. The respondents were engaged in the manufacture of Sulphuric Acid which was delivered in tanks. The filli....

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....g charges whether manual or by pump had to be included in the Assessable value. 2.  The matter was heard on 9-4-1996 when Shri Vijay Singh, learned SDR, represented the Appellants/Revenue. Shri Rajesh Chibber, learned Advocate, is present for the respondents M/s. Solar Chemicals. 3.  Shri Vijay Singh, learned SDR, stated that the extra sums of Rs. 10/- per M.T. was an additional mo....

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....act that the filling is done manually or by pump which operate by power is not material. 6.  In this case, the extra sums of Rs. 10/- per M.T. had been separately collected from the customers and they were not included in the assessable value. We consider that these filling charges, when filling was done within the factory premises, had to be included in the assessable value. 7. Th....