2001 (5) TMI 192

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....he Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactures plastic sheets in its factory at Talegaon, Nasik. It delivers these goods to its customers located in areas away from the factory, using for this purpose its own truck and also incurring charges towards octroi, which it recovered from its customers. Seven notices ....

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....d in Section 4(1)(b) as a factory or any other premises where the goods are stored without payment of duty. It is not disputed that the appellant sold the goods to unrelated buyers. The assessable value therefore would be the value of the goods when they are removed from the factory. Any expenses incurred towards transportation, octroi, etc., therefore would not form part of this value. 3.&emsp....

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....nsported by a commercial carrier, the freight would include these elements, such as depreciation, salary to driver, etc. The fact that the appellant used its own truck for transport cannot mean that these charges are to be included. They are charges incurred for transport of goods. The same would hold true to the salary and other expenses paid to the octroi clerk. His function, it was explained to....