Freight not includible in assessable value absent proof of flow back to the manufacturer.

Freight realised from buyers at a consignment agent's depot was not includible in the assessable value where the goods were cleared to the consignment agent at a different place and the record showed no flow back or disguised receipt to the manufacturer. In the absence of evidence that the freight paid to the transporter benefited the manufacturer, the declared assessable value could not be altered merely because the sales were on a freight-to-pay basis. The valuation adopted by the appellant was upheld.

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Issues: Whether freight realized from buyers at the consignment agent's depot was includible in the assessable value of the goods cleared to the consignment agent.

Analysis: The goods were admittedly cleared to the consignment agent at a different place, and the dispute was confined to inclusion of freight in valuation. The record did not show that the freight paid by the buyer to the transporter had in any manner flowed back to or benefited the manufacturer. In the absence of proof of any flow back or disguised receipt by the manufacturer, the declared assessable value could not be altered merely because the sales were on a freight-to-pay basis.

Conclusion: Freight was not includible in the assessable value and the valuation adopted by the appellant was upheld.

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