https://www.taxtmi.com/caselaws?id=90173 Excise valuation must reflect the correct assessable value, so a plea that sales were retail sales and value should be worked back to wholesale price under Rule 6(a) had to be examined on merits, and the exemption claim under Notification No. 51/70 could not be rejected merely because it was not raised earlier; those issues were remanded. Toner and developer supplied with photocopiers, being bought-out consumables, were not includible in assessable value. Freight and cartage could be included only to the extent of actual expenditure incurred, requiring fresh quantification. Differential duty for 1-3-1984 to 31-12-1984 could not be sustained by reference to price lists effective from 1-1-1985, and that demand was set aside. en-us Thu, 03 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 11:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90173 Excise valuation must reflect the correct assessable value, so a plea that sales were retail sales and value should be worked back to wholesale price under Rule 6(a) had to be examined on merits, and the exemption claim under Notification No. 51/70 could not be rejected merely because it was not raised earlier; those issues were remanded. Toner and developer supplied with photocopiers, being bought-out consumables, were not includible in assessable value. Freight and cartage could be included only to the extent of actual expenditure incurred, requiring fresh quantification. Differential duty for 1-3-1984 to 31-12-1984 could not be sustained by reference to price lists effective from 1-1-1985, and that demand was set aside. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90173