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2013 (12) TMI 165 - AT - Central ExciseNexus between freight and Assessable value - whether the deduction of equalized freight is required to be restricted to the actual freight incurred and the excess amount so collected has to be added to the assessable value Held that:- Following Baroda Electric Meters Limited Vs. CCE [1997 (7) TMI 126 - SUPREME COURT OF INDIA] - Excess recovery of freight than the actual expenses on account of freight cannot be said to have any nexus with the value of the excisable goods. Laffa Charges to be included in the value of Assessable value - Whether the Laffa charges collected from the customers which are for the purpose of avoiding of the glass shifted during transit by placing wooden baton in between the two sheets are required to be added in the assessable value or not, where the goods are delivered at the buyers premises Held that:- The expenditure incurred on this account cannot form part of the value, as it is not a part of primary packing Relying upon Window Glass Ltd. Vs. CCE [1988 (10) TMI 154 - CEGAT, NEW DELHI] - Deduction on account of Jam packing charges allowed - blocking of loose space between the two glass sheets is transportation essentiality and is more in the nature of the transportation charges - The same cannot be held to be a regular packing of the goods so as to add the value of the same in the assessable value there was no infirmity in the order Decided against Revenue.
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