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TMI Blog2004 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. S/Shri R.K. Sankhla and S.M. Tata, SDRs, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The differential duty demands in these cases are on account of three factors. The first is that the deduction claimed by the appellant towards sales tax from the price being not allowed in full, the second being that the appellant had realised more amount towards insurance tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that such difference in amount is not required to be treated as value of the goods. He has relied on the decision of the Apex Court in the case of Baroda Electric Meters Ltd. - 1997 (94) E.L.T. 13 (S.C.). In regard to the bank collection charges, the submission of the learned Counsel is that these are banking charges and have been held to be deductable under the earlier Valuation Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the old section. There is no difference on this point under the new section also, inasmuch as value has to be determined at the time of removal. In the result, the appeals of the assessee succeed and are allowed with consequential relief, if any. The appeals filed by the revenue pointing out only errors in collection cannot find acceptance in view of the above findings on the issues. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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