2011 (6) TMI 313

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....hri R.S. Sangia, SDR Per: Dr. P. Babu:   For the issues cited the facts precisely are as follows:   M/s. Rama Crimpers Pvt. Ltd. were manufacturing texturised yarn and was issued with a show cause notice for differential duty of Rs.56,780/- on the extra sum collected by them as Hamli Charges from their customers. The original adjudicating authority confirmed the demand and impos....

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....t was pointed out by the Revenue that the Hamali Charges are includable in the assessable value applying the ratio of judgment of the Apex Court in Bombay Tyre International Ltd.   3. However, going by facts we are of the view that Hamali Charges are merely the labour charges which are paid and to be held as post manufacturing expenses. These charges undoubtedly are incurred after removal ....

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....excisable goods, does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods and, subject to such rules as may be made, the trade discount (such discount not being refundable on any account whatsoever) allowed in accordance with the normal practice of the wholesale trade at the time of removal in respect of such goods sold or contracted for sale. Now....

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....harges, whether specific or equalised.   (4) Interest on inventories (stocks carried by the manufacturer after clearance).   (5) Charges for other services after delivery to the buyer.?   (6) Insurance after the goods have left the factory gate.   (7) Packing charges.?   (8) Marketing and Selling Organisation expenses, including advertisement and publicity e....