Assessable value deductions for trade discount and freight upheld where documentary proof and departmental verification were unrebutted.

Deductions from assessable value for trade discount, additional discount, freight and insurance were upheld where the claims were supported by Chartered Accountant certificates and verified by the Range Officer. The lower authorities accepted equalised freight and insurance based on depot sales and composite insurance cover, and the Revenue failed to produce contrary evidence to discredit that verification. On that factual basis, post-manufacturing and post-removal expenses were treated as allowable deductions in computing assessable value, and the Revenue's objection was rejected.

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Issues: Whether deductions towards trade discount, additional discount, freight and insurance as post-manufacturing expenses were admissible while determining the assessable value.

Analysis: The claims were supported by Chartered Accountant certificates and were verified by the Range Officer. The lower authorities found the deductions to be in order, including equalized freight and insurance on the basis of the depot sales and the composite insurance cover. The Revenue did not produce corroborative evidence to dislodge the certificates or the factual verification. In the absence of contrary evidence, the deduction of such expenses from the assessable value was justified.

Conclusion: The deductions were rightly allowed and the Revenue's objection was rejected.

Final Conclusion: The impugned orders allowing deduction of post-manufacturing expenses from assessable value were sustained, and the Revenue's appeal failed.

Ratio Decidendi: Deductions for post-removal expenses and trade discounts, when substantiated by documentary evidence and departmental verification and not disproved by the Revenue, are allowable in computing assessable value.

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