2004 (3) TMI 182

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....Member (J)]. - Heard both sides. Appellant filed this appeal against the demands of Rs. 55,490/- and Rs. 30,733/-. The demand of Rs. 55,490/- was raised on the ground that the appellant received higher value of goods supplied by them on account of price variation clause. The additional consideration was revised on 30-7-1999 and on a visit by the officers of the Department of Revenue on 6-10-1999, ....

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..... Travelling expenses, quality control expenses and packing charges are manufacturing expenses. The additional consideration received by them on account of these activities is part of assessable value of goods. In these circumstances, we find no infirmity in the impugned order whereby the demand was confirmed on this account. The loading & unloading expenses are part of transportation charges, to ....