COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. SUPREME FABRICS LTD.

The Supreme Court ruled that loading charges collected by the assessee should be treated as cum-duty price under Section 4(4)(d)(ii) of the Central Excise Act, 1944, allowing for abatement of central excise duty on such charges. The Court upheld the Tribunal's decision that the loading charges were includible in the assessable value but entitled the assessee to a deduction for excise duty. The Department's appeal was dismissed, affirming the lower authorities' interpretation of the law.