https://www.taxtmi.com/caselaws?id=90240 Excise valuation turned on whether the assessable value could include items not properly chargeable under the valuation rules. A related-person finding could not be used to alter valuation because it was not pleaded in the show-cause notice, and the Ministry of Petroleum's administered price was not a price fixed by law for section 4(1)(a)(ii). Freight from depot to retail outlet, outlet-maintenance costs, a pre-announced RPO surcharge treated as a discount, and State surcharge representing sales tax or turnover tax were all held deductible from assessable value. en-us Tue, 22 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90240 Excise valuation turned on whether the assessable value could include items not properly chargeable under the valuation rules. A related-person finding could not be used to alter valuation because it was not pleaded in the show-cause notice, and the Ministry of Petroleum's administered price was not a price fixed by law for section 4(1)(a)(ii). Freight from depot to retail outlet, outlet-maintenance costs, a pre-announced RPO surcharge treated as a discount, and State surcharge representing sales tax or turnover tax were all held deductible from assessable value. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90240