1977 (8) TMI 157

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....nd I have also gone through the case records. The appeal is against the orders of the Assistant Collector who has confirmed demand of Rs. 737.40 in respect of loading charges over and above the approved assessable value of oleum during the period form 1-7-1972 to 30-9-1975. The main point involved is whether the above charges are post manufacturing expenses or not. The contention of the Assistant ....

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.... are either owned by the customers or arranged on their behalf by them. This facility is provided by them for delivery of the subject goods after the final product has been a manufactured and the sale has been completed and as such these charges cannot form part of the assessable value under section 4 of the Central Excises and Salt Act, 1944. During the course of oral hearing on 30-6-1977 it was ....