https://www.taxtmi.com/caselaws?id=90573 Transport, handling and service charges recovered separately after factory-gate sale were treated as post-clearance expenses and excluded from assessable value under Section 4(1)(a), which bases valuation on the wholesale cash price at the factory gate. The charges related to transportation after sale, unloading and stocking at the buyer's godown, and service-linked recovery on credit sales, so they did not form part of the value of the goods. On the same reasoning, penalty under Rule 173Q was held unsustainable because the valuation position adopted by the assessee reflected a correct interpretation and no deliberate intention to evade duty was found. en-us Thu, 04 Jan 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90573 Transport, handling and service charges recovered separately after factory-gate sale were treated as post-clearance expenses and excluded from assessable value under Section 4(1)(a), which bases valuation on the wholesale cash price at the factory gate. The charges related to transportation after sale, unloading and stocking at the buyer's godown, and service-linked recovery on credit sales, so they did not form part of the value of the goods. On the same reasoning, penalty under Rule 173Q was held unsustainable because the valuation position adopted by the assessee reflected a correct interpretation and no deliberate intention to evade duty was found. Case-Laws Central Excise Thu, 04 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90573