TMI Blog2009 (6) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : D.N. Panda, Member (J)]. Ld. Counsel Shri A.R.M. Rao submits that any abnormal packing charges not being normal in nature shall not form part of assessable value. Similarly, he submits that financial charges not relatable to removal of the goods shall not form part of assessable value. Drawing attention to page 5 of the appeal folder dealing with the SCN he submits that r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice fixation done in consignment agent agreement. Therefore, the additional charges not being relatable to the price fixed, that is collected separately and that shall not form part of assessable value. The intention of the consignment agent being to make sale under a price fixed system, and nothing is chargeable beyond the scope of agreement, abnormal circumstance of repacking shall not contribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keting, that shall form part of the assessable value. Further, in the case of repacking, the goods when go out of the original packing, the repacking itself makes the goods removable for assessability. So far as the finance charge is concerned, ld. DR submits that such a charge is realized from the buyer only towards the sale price for which that should also form part of assessable value. 4. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greements with the price stipulated for the goods in normal circumstance, that should remain untouched in view of the agreements within the knowledge of revenue apparent from para 2 of the SCN at page. 5. We are unable to disturb the assessable value adopted by the appellant for no cogent disturbing elements coming to surface. Revenue fails on such count in absence of specific nature of the alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not contribute for assessable value. Accordingly, in absence of a clear allegation to so how the nexus was present to bring the financial charge to add to assessable value, we are unable to approve the cause of the litigation raised by revenue. Accordingly, the appellant should also succeed in respect of the financial charges collected, without attributing the same to the assessable value. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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