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2008 (11) TMI 230 - AT - Central ExciseValuation – Transaction Value – Section 4 - loading charges incurred for clearance of goods – held that - there is a conflict of judicial opinion on the substantive issue, which needs to be resolved by a larger bench. Accordingly, the Registry is directed to place the relevant papers before the Hon’ble President to constitute a Larger Bench to consider and decide on the following issue: - “Whether the expenses of loading of goods within the factory for clearance to a buyer are includable in the assessable value of the goods where such expenses are incurred by, or on behalf of, the buyer”
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