2007 (7) TMI 175

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.... Chakraborty, id. Consultant appearing for the appellants states that the impugned duty demand relates to valuation of the impugned goods for the period  1-7-2000 to 31-3-2001 when the new Valuation Rules were in force. He states that additions have been made on account of three items namely, (i) transport charges, (ii) charges for secondary packing and (iii) charges for giving credit to the ....

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....s outside handling and the charges for delayed payment of duty, cannot form part of the assessable value. Hence, the demands made in respect of these charges by including the same in the assess able value, are set aside. As regards the demand relating to inclusion of secondary packing, in view of the fact that the Id. Consultant is not pressing the appeal, the same is confirmed. In view of the fac....