https://www.taxtmi.com/caselaws?id=85261 Trade discount was deductible only where it had been disclosed in advance in the price list; because no such disclosure or supporting proof was shown, the claim failed. Secondary packing charges were also not deductible, as there was no satisfactory evidence that actual packing had been undertaken at buyers' instance for upcountry despatches. By contrast, aluminium utensils made by an independent job worker on a principal-to-principal basis were not to be treated as the assessee's clearances, absent evidence of a dummy or captive arrangement, so that value was excluded. Seizure and confiscation were upheld for removal of goods without duty, and the penalty was sustained. en-us Fri, 04 Aug 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85261 Trade discount was deductible only where it had been disclosed in advance in the price list; because no such disclosure or supporting proof was shown, the claim failed. Secondary packing charges were also not deductible, as there was no satisfactory evidence that actual packing had been undertaken at buyers' instance for upcountry despatches. By contrast, aluminium utensils made by an independent job worker on a principal-to-principal basis were not to be treated as the assessee's clearances, absent evidence of a dummy or captive arrangement, so that value was excluded. Seizure and confiscation were upheld for removal of goods without duty, and the penalty was sustained. Case-Laws Central Excise Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85261