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Shiva Glass Works	 	
v.	 	
Collector Of Central Excise	 	
(Supreme Court Of India)	 	
HON'BLE JUSTICE RANGANATH MISRA HON'BLE JUSTICE M. N. 
VENKATACHALIAH	 	
Civil Appeal No. 980 of 1985 | 27	-11	-1987	 	
 
This appeal is directed against the order dated 29 September, 1984 of the 
Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. There are 
only two points in this appeal. The first relates to the charges for packing of the 
glassware, including g	lass bottles, marketed by the appellant. The other relates 	
to the cost of transportation recovered by the appellant as part of the price. The 
appellant claimed that for the purpose of computing the excise duty it was 
entitled to a deduction of the packing 	charges and transportation charges from 	
the price charged at the factory gate. The Appellate Tribunal has held against 
the appellant on both claims.	 	
 
2. So far as the packing charges are concerned, it seems apparent, upon the 
finding of the Appellate Tribu	nal, that the packing applied to the marketed 	
product was that employed in the ordinary course of sale by delivery at the 
factory gate. That being so, it is clear that no deduction can be claimed in 
respect of packing charges.	 	
 
3. As regards the transporta	tion charges, it is clear to our mind that the 	
transportation charges have been levied for the journey from the factory gate. 
They have been equalised and applied irrespective of the distance covered by 
the marketed goods from the factory gate and also wit	hout regard to the weight 	
of the goods. Equalisation of freight should make no difference to the claim for 
deduction so long as the transportation charges are imposed in respect of the 
journey of the goods beyond the factory gate. It has, however, been poi	nted out 	
by the Appellate Tribunal that the appellant has not disclosed to the authorities 
what precisely were the particulars of the transportation charges which were 
included in the price of the goods. That is a matter which may engage the 
Appellate Trib	unal now.

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4.The appeal is allowed insofar only that the order of the Appellate Tribunal 
rejecting the claim of the appellant in respect of transportation charges is set 
aside and the case is remanded to the Appellate Tribunal for re	-consideration of 	
the c	laim in the light of the observations made above after permitting an 	
opportunity to the appellant to produce its books and other documents before it 
in support of the claim.	 	
 
5.The appeal is disposed of accordingly. There is no order as to costs.