also incurring expenses of loading of the goods, return of the crates and bottles to the factory. The loading charges upto the factory gate ... they cannot be loaded in the assessable value of 'manufacture'.
(g) The finding of the Commissioner (Appeals) of loading charges upto the factory
transportation charges' or 'delivery charges', whatever the name was given to them by the appellants, included some charges towards loading within ... which state as follows:
VII) Handling and delivery charges: These charges will constitute post manufacturing charges so long as they are distinguishable and identifiable from
where is" basis and the loading charges of such washer products were borne by the contractor, the cost of such loading charges ought ... appellant paid the duty on loading charges on 29-9-2000. However, they were issued a show cause notice on 15-1-2001 alleging that
Superintendent regarding handling charges and had stated that the "Handling Charges" were recovered for loading operation and their reply to enquiry appear ... charges and
(iii) Handling charges incurred at the depots.
And the following to be added in the assessable value :-
(i) The handling charges and loading
loading charges/labour charges are paid to the Hamals by the transporter engaged by the buyers/distributors of the Noticee and these charges get included ... loading charges paid by way of Hamali charges are negotiated by the transporter with the Hamal society and paid directly to Hamals. Such charges
citations.
(b) Loading and Unloading Charges
3. With regard to the unloading charges, it is submitted that these charges are collected for unloading the goods ... Freight and insurance charges (b) unloading charges (c) inspection charges are set aside. The demand on loading charges is confirmed. The penalty for not adding
charges represent, the unloading charges of the cylinders from the vehicle in which they are brought in the factory, stacking charges and also loading charges ... disputed charges are unloading charges of the cylinders from the vehicle in which they are brought in the factory, stacking charges and also loading charges
buyer, loading of poles in the trucks should be done by the appellant in their premises and loading charges at the rate ... appellant to undertake loading of the goods in the trucks and therefore, had not incurred any liability to pay loading charges, as stipulated
service centres, deductions may be claimed
towards charges for transportation, delivery and collection,
and charges for loading within the premises, on the basis of
actual ... have to be excluded from the assessable value.
Insofar as the loading charges incurred for loading the
goods within the factory are concerned, they
packaging strapping charges, package loading charges, packaging forwarding for examination, document charges, Airport authority charges, agency charges, DEPB charges, loading unloading charges, EDI charges, security ... goods to the port and their handling, documentation etc. to enable the loading of the goods on the vessel for export. Reliance was placed
