2006 (2) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Agarwal, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the abatement in respect of loading charges at depot was allowed from the assessable value of the goods. The Revenue is relying upon the decision of Tribunal in the case of M/s. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and at the place of removal. In cases of equalized freight, in view of decisions of Hon'ble Supreme Court in the case of Union of India & Ors. v. Bombay Tyre International Ltd. reported in 1983 (14) E.L.T. 1896 and Government of India v. Madras Rubber Factory Ltd. reported in 1995 (77) E.L.T. 433 (S.C.). We find that issue in the present appeal is different. Here the appellant are asking for abate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e goods. In para-5 of the judgment, the Court ruled as under :- "It is clear from Section 4 that the delivery and collection charges have nothing to do with the manufacture as they are for delivery of the filled cylinders and collection of the empty cylinders. These charges have to be excluded from the assessable value. Insofar as the loading charges incurred for loading the goods within the fa....