1986 (7) TMI 302

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..... , SDR, for the Respondent. [Order per: K.L. Rekhi, Member (T).]. - The appellant's prayer is that - (1) their ex-factory sale prices should form the basis for determination of assessable value of their products, or (2) alternatively, all elements of cost which come under the category of "actual transportation charges" should be deducted from destination sale prices. The period relevant to th .....

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..... harges that has given rise to the present appeal. 4. The appellants submitted the following break-up figures for "handling and forwarding charges" to the Assistant Collector. District Sales Details .... Cost per crate Distribution charges .... 0.65 Transportation charges to Agents .... 0.65 Vehicle expenditure .... 1.15 District expenses .... 0.05 Interest on vehicles .... 0 .....

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..... other items. In appeal, the Appellate Collector allowed deduction of loading and unloading charges also and confirmed rejection of the remaining items. 5. On careful consideration, we hold that (i) vehicle expenditure, (ii) interest on vehicles, and (iii) depreciation on vehicles are also elements of cost of transportation and these should be allowed for deduction subject, however, to the sa .....

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