2004 (11) TMI 344

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.... the Appellant. Shri S.M. Tata, SDR, 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....

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....herefore, was not required to be included 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....