TMI Blog1984 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14-2-1977 and 31-3-1977 and consequently its assessable value during the material time was to be ascertained in terms of Section 4a (ii) of the Central Excises and Salt Act, 1944 (the Act, in short) on the basis of such controlled price ; (c) the Appellant would appear to have excluded the expenditure incurred in transport of the raw material (required for the manufacture of the Rock phosphate in the shape of phosphate in lumps) in the ascertainment of the assessable value of the finished product and accordingly computed the excise duty leviable, while, separately, claiming it from the customers. In other words, the price required to be recovered by the Appellant was the controlled price. Nevertheless, the expenditure in transport of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected from the customers were actually incurred in respect of the raw material transported to Salem and accordingly such transport charges are to be included in the assessable value ; (f) in Appeal, the matter was remanded to the Assistant Collector with a direction that he should furnish the Chemical Examiner s test report on the goods in question to the Appellant and examine the contention of the Appellant that the goods in question were not assessable to duty under Item 14HH of the First Schedule to the Act; and (g) not content with the aforesaid decision of the Appellate Collector, the Appellant has come up to the Tribunal to contend against the inclusion of the freight charges (incurred on the raw material) in the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value has to be determined on the basis of such controlled price, regardless of such additional sums of money that might have been recovered in the course of the sale of the excisable goods, towards transportation of the raw material required in the manufacture of the excisable goods; (d) clause (ii) of Section 4(a) speaks of a sale by the assessee at a price fixed under any law for the time being in force or at a price being the maximum fixed under any such law and provides that the price or the maximum price, as the case may be, so fixed shall be the normal price thereof for determination of the assessable value, subject to the other provisions of the said Section; (e) it has, therefore, no application to a case where the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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