2009 (6) TMI 834

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....or the Appellant. Shri P.K. Singh, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Ld. Counsel Shri A.R.M. Rao submits that any abnormal packing charges not being normal in nature shall not form part of assessable value. Similarly, he submits that financial charges not relatable to removal of the goods shall not form part of assessable value. Drawing attention to pag....

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....on repacking can not disturb the assessable value in view of price fixation done in consignment agent agreement. Therefore, the additional charges not being relatable to the price fixed, that is collected separately and that shall not form part of assessable value. The intention of the consignment agent being to make sale under a price fixed system, and nothing is chargeable beyond the scope of ag....

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....ty of such goods was made practicable. Repacking having facilitated the marketing, that shall form part of the assessable value. Further, in the case of repacking, the goods when go out of the original packing, the repacking itself makes the goods removable for assessability. So far as the finance charge is concerned, ld. DR submits that such a charge is realized from the buyer only towards the sa....

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.... brought out in the SCN. Similarly, the appellant having operated under certain agreements with the price stipulated for the goods in normal circumstance, that should remain untouched in view of the agreements within the knowledge of revenue apparent from para 2 of the SCN at page. 5. We are unable to disturb the assessable value adopted by the appellant for no cogent disturbing elements c....