1980 (9) TMI 101

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....ollector's order upholding the Asstt. Collector's order so as to include the forwarding/loading charges of Rs. 1.50 per M. Ton incurred between the factory godown and the factory gate, in the assessable value of super phosphate sold by the company. 2. The petitioner's contention is that these expenses are incurred at the request of the customers at their cost and that these expenses are in the ....

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....The Government of India have carefully considered the submissions made by the petitioners and observe that under Sec. 4 of the Central Excises and Salt Act, 1944, "Value is the wholesale cash price for which the article of the like kind or quality is sold or is capable of being sold at the time of removal of the article from factory or any other premises of manufacture or production or if the whol....

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.... follow from the judgment that for purposes of determining the assessable value the point of assessment should be shifted from ex-factory gate to ex-godown within the factory premises as contended by the petitioners. 5. As regards the Appellate Collector's order No. 1717-CE/76 dated 24-7-76 a copy of which has been furnished by the petitioners, the Government observe that the aforesaid order pa....