https://www.taxtmi.com/caselaws?id=82803 Where goods were ordinarily sold at the factory gate and that normal price was ascertainable, depot sales and sales to or through an alleged related firm were to be valued on the factory gate price rather than on later resale prices. Secondary packing used only for outstation delivery was treated as transit packing and not added to assessable value. Delivery and commissioning charges were excluded because they were post-clearance expenses not shown to have been received by the assessee. An advertisement contribution was also excluded where the material did not show it formed part of the sale price or related solely to the assessee's products. All additions to assessable value were therefore set aside. en-us Fri, 24 Sep 1993 00:00:00 +0530 Wed, 24 Apr 2024 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82803 Where goods were ordinarily sold at the factory gate and that normal price was ascertainable, depot sales and sales to or through an alleged related firm were to be valued on the factory gate price rather than on later resale prices. Secondary packing used only for outstation delivery was treated as transit packing and not added to assessable value. Delivery and commissioning charges were excluded because they were post-clearance expenses not shown to have been received by the assessee. An advertisement contribution was also excluded where the material did not show it formed part of the sale price or related solely to the assessee's products. All additions to assessable value were therefore set aside. Case-Laws Central Excise Fri, 24 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82803