TMI Blog2000 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. The representative of the appellant stated that of the four expenses includibility in the assessable value of which is to be considered, he was not pressing the cost of the duty paid sales depots since the judgment of the Supreme Court in Government of India v. Madras Rubber Factory Ltd. 1995 (77) E.L.T. 433 is against him. Having heard his arguments and the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. We agree that the cost incurred for loading and unloading of goods for the purpose of transportation of the goods from the factory to the point of delivery would be part of transport charges and hence would be covered by the judgment. We are however not able to agree that the charges which may indirectly connected with such transportation such as preparing documents etc could not be excludibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory and the customer's premises remove the special packing of corrugated carton. The representative was not able to explain to us why the appellant should go to the extent of undertaking such expenses. In any event, he agrees in reply to our question, that majority of the goods leave the wholesale market in the corrugated packing. In that situation, these goods are usually sold in this packing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sider that this aspect also requires re-examination in the hands of the Assistant Commissioner. 5. The appeal is therefore partly allowed. The representative of the appellant undertakes to produce before the Assistant Commissioner within two months from the date of receipt of this order, evidence with regard to two elements which consider requires re-examination. The Assistant Commissioner shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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