9911796707
TMI Blog1997 (12) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ) loading and un-loading charges (iii) Delivery and forwarding charges 1.2.1 It has been mentioned by the assessee that cylinder service charges are in respect of cost of maintenance of cylinders in which excisable gas are supplied to customer. 1.2.2 Delivery and forwarding charges are expenses incurred by the appellant for arranging delivery and collection of filled and empty cylinders to and from the premises of the customers on their behalf as per the Schedule given by them. 1.2.3 It is stated by the appellant that loading and unloading charges are charged on behalf of customers and these are re-imbursed. 2.1 The original adjudicating authority ordered vide his Order-in-Original dated 14-10-1985 for inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 7,02,000.00 relating to the packings not returned by their customers within the range of 5 years under Section 11A in case it is not done earlier. Under S.R.P. it is the assessee's legal obligation to remove goods only on payment of full & correct amount of Central Excise duty under Rules 173F, 173G & 9 etc. The proper officer's duty is in the nature of post-audit on receipt of monthly RT 12. As additional precaution, the Assistant Collector/Superintendent should not allow clearance until the assessee takes recourse to provisional assessment by executing B 13 bond as until the full information on the return of all cylinders of a particular consignment is received, the assessment need not be finalised and shall be kept provisional. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges should not be included in the value of gases (excisable goods). 4.2 For the same reason, it is submitted that collection of rent for retention of cylinder by the customers over and above the free period have nothing to do with the sale-price of excisable goods and, therefore, it would not form part of the assessable value of the goods. 4.3 Regarding service charges, ld. Advocate submits that these charges are collected for maintenance of gas cylinders, namely in cleaning and painting etc. as a result of deterioration of cylinders on account of their usage. These charges are being incurred on maintenance of durable containers. Since cost of durable containers is not includible, such maintenance cost of durable containers w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 4(2) ibid. We hold accordingly, following respectfully Apex Court's ruling in first case of Indian Oxygen (supra). 5.3 Similarly, delivery and forwarding charges are not to be included since it is not disputed that delivery charges are for delivery of filled cylinders at the customers premises and, therefore, this is another name given by the appellant to transportation charges incurred for delivery of the filled cylinders at the customer's premises. Collection of charges for collecting empty gas cylinders have nothing to do with sale of excisable goods. Therefore, these are not to be included in the assessable value of goods, as held by the Apex Court in Indian Oxygen (supra). 5.4 As regards direction of the lower ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
