https://www.taxtmi.com/caselaws?id=82840 Notification No. 120/75-C.E. allowed duty exemption on clearances valued by invoice price, provided the price was not influenced by any commercial, financial or other relationship between manufacturer and buyer and no part of resale proceeds accrued to the manufacturer. The notification operated independently of Section 4 valuation and could accept a difference between invoice price and assessable value. On the record, long-standing dealings, packing, quality control, advances and marketing support did not by themselves prove that the invoice price was so influenced or that resale proceeds flowed back to the manufacturer. The exemption was therefore available and denial of it was unwarranted. en-us Tue, 16 Nov 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82840 Notification No. 120/75-C.E. allowed duty exemption on clearances valued by invoice price, provided the price was not influenced by any commercial, financial or other relationship between manufacturer and buyer and no part of resale proceeds accrued to the manufacturer. The notification operated independently of Section 4 valuation and could accept a difference between invoice price and assessable value. On the record, long-standing dealings, packing, quality control, advances and marketing support did not by themselves prove that the invoice price was so influenced or that resale proceeds flowed back to the manufacturer. The exemption was therefore available and denial of it was unwarranted. Case-Laws Central Excise Tue, 16 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82840