1977 (8) TMI 157

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....case records. The appeal is against the orders of the Assistant Collector who has confirmed demand of ₹ 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 Collector is that since the ....

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....tomers 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 pointed out that in this cas....