https://www.taxtmi.com/caselaws?id=86095 For excise valuation, special discount on bulk transfers to sister plants required fresh consideration under the valuation rules, because reasonable trade discount could not be rejected merely on the ground that it was not ordinarily allowed on sales to independent buyers. Siding and haulage charges for movement of goods within the factory up to the railway siding were not deductible, as the transportation exclusion applied only to movement from the place of removal to the place of delivery. SDF, EGEAF and JPC charges separately collected and remitted for statutory purposes were not part of the manufacturer's own sale consideration and were excluded from assessable value. en-us Fri, 17 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 11:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86095 For excise valuation, special discount on bulk transfers to sister plants required fresh consideration under the valuation rules, because reasonable trade discount could not be rejected merely on the ground that it was not ordinarily allowed on sales to independent buyers. Siding and haulage charges for movement of goods within the factory up to the railway siding were not deductible, as the transportation exclusion applied only to movement from the place of removal to the place of delivery. SDF, EGEAF and JPC charges separately collected and remitted for statutory purposes were not part of the manufacturer's own sale consideration and were excluded from assessable value. Case-Laws Central Excise Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86095