2004 (11) TMI 344

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....R, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Duty demand of Rs. 38,780/- has been confirmed against the appellants herein who are engaged in the manufacture of High Carbon Ferro Chrome, by inclusion of forwarding charges collected by M/s. TISCO Ltd. under whose direction goods were dispatched by the appellant to the customers, at the rate of Rs. 560/- PMT over and ....

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....in the assessable value of the goods is not tenable for the reason that the contract specifically provided for payment of freight charges separately within the same contract; that works order also provided that Rs. 560/- PMT would be charged extra as forwarding charges and the invoices under which goods were removed indicated recovery of forwarding charges. In the face of these documents mere prod....